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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 274 Documents
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ESG Disclosure and Capital Structure on Financial Performance: The Moderating Role of Firm Size in Indonesian State-Owned Enterprises and Mining Companies Syafaat, Farid Azhar; Setyaningsih, Nina 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.p14

Abstract

This study aims to analyze the effect of ESG disclosure and capital structure on financial performance with firm size as a moderating variable in state-owned enterprises and mining sector companies listed on the Indonesia Stock Exchange during 2022–2024. Secondary data from 39 companies with 117 observations were analyzed using panel data regression with Random Effect Model (REM) and Moderated Regression Analysis (MRA) approaches. The results demonstrate that ESG disclosure has no significant effect on financial performance, reflecting that Indonesia's capital market has not fully incorporated sustainability values into short-term profitability assessments. Capital structure proved to have a negative and significant effect on financial performance, indicating that excessive debt dependency suppresses asset management efficiency. Firm size failed to moderate the influence of both independent variables on financial performance. These findings affirm that prudent financing structure management is more decisive in determining profitability than the extent of sustainability disclosure alone.
Managerial Ownership Moderates the Relationship between Profitability, Corporate Social Responsibility, and Tax Planning on Company Value (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024) Nur Azizah, Jihan; Zuraidah
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.p13

Abstract

This research examines the impact of profitability, CSR, and tax planning on firm value in Indonesia Stock Exchange (IDX)-listed industrial manufacturing businesses from 2021 to 2024, using management ownership as a moderating variable. Purposive selection of 26 firms' annual reports, financial statements, and sustainability reports provided secondary data. Profitability was assessed by ROA, CSR by a GRI-based disclosure index, and tax planning by the Effective Tax Rate. Tobin's Q proxied firm value, and moderated regression analysis examined management ownership. The findings should show how management ownership moderates the link between financial and sustainability characteristics and company value. This research adds to accounting and finance literature and offers management, investors, and regulators practical advice on company transparency and sustainability.
Determinant Carbon Emission Disclosure with Institutional Ownership as Moderation Nadia Agnes Melinda; Luh Gede Krisna 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.p06

Abstract

This study aims to examine the effect of environmental performance and media exposure on carbon emission disclosure and the role of institutional ownership as a moderating variable. Firm size, profitability, and industrial type are operated as control variables. Non-financial companies listed on the Indonesia Stock Exchange for the period 2019-2023 were observed in this study. The sample of this study was obtained through purposive sampling method which resulted in 235 observations. Data analysis using the EViews program with the Moderated Regression Analysis (MRA) method using the Random Effect Model. The results showed that environmental performance has a positive and significant effect on carbon emission disclosure, while media exposure has no effect on carbon emission disclosure. In addition, institutional ownership is not able to strengthen the influence of environmental performance and media exposure on carbon emission disclosure.
The Influence of Good Corporate Governence Principles, Transformational Leadership, and Tri Hita Karana Culture on Profitability Ayu Sugandha; I Gusti Ayu Made Asri Dwija Putri
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.p09

Abstract

The purpose of the study is to empirically test the effect of transparancy, accountability, responsibility, independency, fairness, transformational leadership, and Tri Hita Karana culture on profitability. The population used is LPDs in Denpasar city. Sampling was done by using saturation sampling methods. The data collection was done by survey method by distribution of questionnaires adn LPDs finansial reports. The data analysis technique used was multiple linear regression analysis. The result showes that transparency, accountability, responsibility, independency, fairness, and Tri Hita Karana culture have a positive effect on profitability LPDs. Meanwhile, transformational leadership has no effect on profitability.
Evaluation of the e-BLUD-based Accounting System for Preparation of Financial Statements using the HOT-Fit Model Framework Alya Ardianti Lahfah; Melati, Indah
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p02

Abstract

This study aims to evaluate the effectiveness of the e-BLUD (Electronic Regional Public Service Agency) system in preparing financial reports at Ahmad Ripin Regional General Hospital in Muaro Jambi Regency, based on the HOT-Fit model. This research is important because the implementation of BLUD financial digitization still faces challenges in systems, human resources, and technology integration to support accountability. The study used a qualitative case study approach. Data were collected through semi-structured interviews, observations, and documentation analysis, then analyzed thematically. The results indicate that e-BLUD improves work efficiency, reduces manual errors, and supports data-driven decision-making. Users demonstrated high acceptance, supported by an adequate organizational structure, although infrastructure constraints remain. This study contributes by providing a holistic HOT-Fit-based evaluation and recommendations for strengthening system and infrastructure integration to enhance the effectiveness of e-BLUD implementation.
The Dilemma of Internal Control System (SPI) Compliance Requirements and Profitability Pressures Baihaqi Ahmad, Imam; Asyik, Nur Fadjrih
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p09

Abstract

This study aims to understand how management interprets the dilemma between Internal Control System (SPI) compliance and profitability pressure and its implications for decision-making. The study was conducted at PT KAI, a plywood manufacturing company in East Java, using a qualitative phenomenological approach. Data were collected through in-depth interviews with the Director and FAT Manager, supported by observation and documentation. The analysis used thematic analysis to identify and interpret meaning. The findings show that SPI is interpreted ambivalently, as a risk control mechanism and as an operational burden. Profitability pressure is interpreted as a key consideration, leading to selective SPI implementation based on risk and operational needs. This study contributes by showing that SPI implementation is shaped by managerial meaning-making in navigating the tension between compliance and profitability.
Accountability as The Key to Success: The Effect of Village Funds and Village Fund Allocations on Village Development Performance in Bojonegoro Regency in 2024 Shalahuddin, Hamzah; Kurnia
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p01

Abstract

This study aims to analyze the influence of Village Funds and Village Fund Allocations on Village Development Performance with Accountability as an intervening variable in Bojonegoro Regency in 2024. The research is motivated by the large allocation of village funds that has not optimally improved development performance, making accountability important in fund management. This study uses path analysis with secondary data obtained from village government documents and APBDes realization reports. The results indicate that Village Funds, Village Fund Allocations, and Accountability do not affect Village Development Performance. However, Village Funds and Village Fund Allocations significantly affect Accountability. In addition, Accountability is unable to mediate the influence of Village Funds and Village Fund Allocations on Village Development Performance. These findings show that large village funds do not guarantee improved development performance without good governance and accountability. Therefore, strengthening accountability is essential to support effective village fund management and sustainable village development.
The Effect of Operational Complexity, Operating Cash Flow, and Time Interest on Earnings After Tax Rizky Adi Firmansyah; Shinta Melzatia
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p06

Abstract

Operational complexity is a factor that can affect the efficiency of production activities and cost structure. The cash flow operating variable describes a company's ability to generate operational cash flow, while time interest earned reflects the company's capacity to meet interest expenses. The quantitative research method uses panel data regression analysis of the annual financial statements of sample companies. The results show that company operational complexity has no significant effect on earnings after tax. Cash flow operating has a significant positive effect on earnings after tax. Time interest earned has a significant positive effect on earnings after tax. These findings provide implications for understanding internal factors that influence financial performance in sectors with high volatility.
Critical Analysis of Tax Audit Process: Evaluative Study at DGT Regional Office of South Jakarta II Khoerul Arif; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A tax audit constitutes a primary business process within the framework of the DGT. While the efficacy of tax audits in augmenting tax revenue is evident, their concomitant effect of escalating tax disputes in the tax court is equally salient. The objective of this study is to evaluate the tax audit process at DGT. The evaluation employs criteria from the Organization for Economic Co-Operation and Development (OECD), including accuracy, efficiency, objectivity, transparency, fairness, completeness, defensibility, and consistency. The research method employed is qualitative, with a case study approach. The data were collected through surveys, document analysis, and interviews. The research focuses on the DGT Regional Office of South Jakarta II. The research encompasses a specific audit type, namely a field audit conducted by functional tax auditors, spanning the period from 2021 to 2023. The results demonstrated that a portion of the tax audit process has been conducted in alignment with OECD criteria. However, there is room for improvement in audit processes, particularly regarding the identification of taxpayer non-compliance. Furthermore, the audit process can be conducted in accordance with the criteria if the taxpayer is cooperative.
A Contextual Analysis and Critical Examination of e-Government as a Form of Public Accountability and Equitable Public Service Delivery Nanda Widaninggar; Lita Permata Sari; Muhammad Firdaus; Yulia Variska Putri
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to critically analyze and contextualize the implementation of e-government in Situbondo Regency. E-government is adopted by the government with the belief that it can strengthen public accountability and enhance the distribution of public services. However, a significant portion of citizens remains unable to access egovernment services. The research uses a contextual analysis approach combined with in-depth interviews to explore key ideas relevant to the analysis. The bureaucratic reform in the public policy system lacks humanistic values, diminishes the spirit of public service, and does not reflect good governance. E-government, while seen as a technological revolution, faces the challenge of the digital divide, which silences citizens' rights due to a lack of digital literacy. As a result, public accountability is not effectively established through e-government.

Page 23 of 28 | Total Record : 274

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