cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Journal Room, BJ Building Lt. 3, Faculty of Economics and Business, Universitas Udayana
Location
Kota denpasar,
Bali
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
 23   24   25   26   27 
The Impact of Communication Deficiencies on the Recurrence of Audit Findings: Evidence from Inspectorate XYZ Lyra Raisa Fadhila; Ratna Wardhani
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 recurrence of audit findings suggests that previous audits conducted by Inspectorate XYZ have not effectively led to corrective actions. High-quality audit outcomes are expected to prompt auditees to address identified deficiencies. One contributing factor to these repeated findings is ineffective communication. This study investigates how communication-related issues contribute to the persistence of audit findings within Inspectorate XYZ, drawing on communication theory as its conceptual framework. To explore this issue, the study employs a mixed-methods approach, incorporating surveys, interviews, and document analysis. Thematic analysis is used to interpret the collected data and identify underlying patterns. The findings reveal a critical weakness in the follow-up monitoring process, which significantly contributes to the recurrence of audit findings. The study offers practical implications for both Inspectorate XYZ and the local government, highlighting the need for improved communication strategies and more rigorous follow-up mechanisms. By addressing these gaps, the quality of audits can be enhanced, ultimately supporting more effective governance and accountability within the local government.
Ownership Structure and Audit Committee Influence on Earnings Persistence in Banking Firms: Evidence from 2019–2023 Muhammad Abshar Noer Ramadhan; Agus Satrya Wibowo; Ricky Yunisar Setiawan
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 Financial Services Authority (OJK) has acknowledged that several banks have lowered their profit targets for 2024 due to single-digit profit growth in the first half of the year. As a result, banking sector profits in 2024 are expected to be lower than those recorded in the previous year. This study examines the impact of ownership structure—comprising managerial ownership, institutional ownership, and ownership concentration—as well as the role of the audit committee on the earnings persistence of banking companies from 2019 to 2023. By addressing inconsistencies in previous research findings, this study aims to provide a clearer understanding of these relationships. The analysis employs multiple linear regression using the Common Effect Model (CEM) in the EViews 12 software. The findings indicate that managerial ownership has a significant negative effect on earnings persistence, while institutional ownership does not exhibit a significant influence. Conversely, ownership concentration and the audit committee positively and significantly affect earnings persistence. Moreover, the study confirms that ownership structure and the audit committee, when considered simultaneously, have a significant impact on earnings persistence.
The Moderating Role of Firm Size in the Relationship Between Tax Avoidance and Disclosure Practices Bunga Tiara; Fajar Nurdin
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

This study aims to examine the influence of profitability, inventory intensity, and thin capitalization on tax avoidance, while also assessing the moderating role of company size in these relationships. The research sample consists of 54 manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Data analysis is conducted using EViews 12 software, employing a quantitative research methodology with a descriptive approach. The findings indicate that profitability and inventory intensity have a significant effect on tax avoidance, whereas thin capitalization does not. Additionally, company size moderates the relationship between profitability and tax avoidance, as well as between thin capitalization and tax avoidance. However, company size does not moderate the relationship between inventory intensity and tax avoidance. These results provide valuable insights into the
The Influence of Family Ownership and Liquidity on Tax Aggressiveness with Corporate Governance as a Moderating Variable Putu Nanda Puspadewi; Ni Luh Supadmi
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

This study aims to obtain empirical evidence regarding the effect of family ownership and liquidity on tax aggressiveness with corporate governance as a moderating variable. The sample of this study amounted to 20 companies listed on the Indonesia Stock Exchange (IDX) in 20192021. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that family ownership has a negative effect on tax aggressiveness and liquidity has no effect on tax aggressiveness. This study also shows that corporate governance is able to strengthen the effect of family ownership on tax aggressiveness but cannot moderate the effect of liquidity on tax aggressiveness.
Thin Capitalization, Tax Haven Utilization, and Political Connections: Their Collective Impact on Corporate Tax Aggressiveness Rahmahilah Yuliasari; Dinda Fali Rifan; Mia Selvina
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

This study examines the impact of thin capitalization, tax haven utilization, and political connections on corporate tax aggressiveness. The research focuses on manufacturing firms within the consumer goods sector listed on the Indonesian Sharia Stock Index (ISSI) from 2019 to 2023. The study employs a quantitative approach using secondary data. A non-probability sampling method, specifically purposive sampling, is applied, resulting in a final sample of 12 companies with a total of 60 firmyear observations. To analyze the data, multiple linear regression is conducted using SPSS software. The findings indicate that thin capitalization and tax haven utilization do not significantly influence tax aggressiveness. However, political connections exhibit a positive and significant relationship with tax aggressiveness, suggesting that politically connected firms are more likely to engage in aggressive tax planning strategies.
Fraud Detection through Internal Control Systems, Organizational Culture and Ethical Behavior Tiara Rani Santoso; Dwi Hayu Estrini; Ayu Sarah Sulistyawati; Agnes Ivena Engracia
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

Testing the tendency to commit fraud can be seen from several factors, namely the internal control system, organizational culture and ethical behavior as well as testing the role of accounting information systems in ethical behavior against fraud. Primary data was collected through a survey of 146 respondents given to employees of the Semarang Commissariat Bank Perkreditan Rakyat. Data analysis uses multiple regression path analysis using WarpPLS software. The research results reveal that internal control, organizational culture and ethical behavior have a significant negative effect on the tendency to commit fraud. These results indicate that there is a partial mediation effect on the ethical behavior variable. However, the effectiveness of the accounting information system does not have a moderating effect on ethical behavior on the tendency to commit fraud. This is due to pressure, opportunity and rationalization from employees themselves which can influence the tendency to commit fraud.
Determinants of Financial Management of SMEs in Aikmel District, East Lombok Regency Ahmad Zaen Zaenuri; Sulkiah
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 was to analyze the effect of the influence of organizational commitment, accounting information systems, HR competencies, and marketing digitalization on the financial management of SMEs in Aikmel District, East Lombok Regency. The research method used is a survey method with a questionnaire of 75 respondents, namely SMEs in Aikmel District, East Lombok. The results of this study indicate that organizational commitment has a positive effect on financial management, accounting information systems have no effect on financial management, human resource competencies have a positive effect on financial management, and marketing digitalization has a positive effect on financial management.
Corporate Tax Avoidance in Property Companies: The Impact of Profitability, Leverage, Liquidity, and Company Size Sari, Elena Gita; Adriani, Sri
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.p03

Abstract

Taxes iare ione iof ithe imain isources iof istate irevenue, ibut icompanies ioften iengage iin itax imanagement ito ireduce itheir itax iliabilities iby iexploiting iloopholes ithat iare istill iwithin ithe ilaw i(tax iavoidance). iThis istudy iaims ito iexamine ithe ieffect iof iinternal icompany icharacteristics ion itax iavoidance iin iproperty iand ireal iestate icompanies ilisted ion ithe iIndonesia iStock iExchange i(IDX) iduring ithe iperiod i2020–2024. iThe istudy iapplies ia iquantitative imethod iusing isecondary idata isourced ifrom iannual ifinancial ireports. i iThe ipartial ianalysis iresults ishow ithat iprofitability, iliquidity, iand icompany isize ihave ia isignificant ieffect ion itax iavoidance iwith ia inegative icoefficient, iwhile ileverage idoes inot ishow ia isignificant ieffect. iSimultaneously, iall iindependent ivariables iwere ifound ito ihave ia isignificant ieffect ion itax iavoidance. iThese ifindings iindicate ithat ifinancial iconditions iand icompany isize iare irelated ito icompanies' itendency ito iimplement itax imanagement istrategies iin ithe iproperty iand ireal iestate isector.
Hexagon Fraud Analysis Using Beneish Ratio Index Method on Indonesia Healthcare Industry Kevin Deniswara; Archie Nathanael Mulyawan; Pieter Prawira
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The rapid growth of the industry requires governance to minimize the risks that may be detrimental to stakeholders due to the lack of security and monitoring that has caused fraudulent activity, especially in the healthcare industry. It has been proven by the identification of cases of fraud in health services, but it needs to be analyzed more deeply to find information that leads to changes in the presentation of financial statements, where this study adopted 7 variables of hexagon fraud on the health industry with calculations using beneish ratio index. The research adopted a quantitative method by obtaining data from the Indonesian Stock Exchange in the period 2016-2021, where there were 72 data of 12 companies that meeting the criteria of 24 companies. The results showed financial stability has an influence on fraudulent financial statements. However, the rest of the variables have no influence on fraudulent financial statements.
Taxpayer Compliance Based on the Theory of Planned Behavior in Individual Taxpayers in the City of Padang Andre Agassy; Aries Tanno
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to find out the compliance behavior of individuals in Padang city where higher tax receipts are reversed compared to the level of compliance existing by conducting research using the Theory of Planned Behavior. This theory covers attitudes, subjective norms, controlled behavior, intent, and tax compliance. The survey sample consisted of 30 respondents with compulsory personal tax criteria with entrepreneurial and freelance criteria selected using the convenience sampling approach. This research uses primary data derived from the dissemination of the questionnaire. The Warp-PLS utility is used to assist in data analysis for the tests carried out in this study. The findings of this study include: (1) controls of behavior that are perceived to be factors influencing the obedient intentions and compliance with the tax obligations of individuals, (2) subjective attitudes and norms cannot be empirically proven regarding the influence on the obedience intentions on taxpayers of individuals.

Page 25 of 28 | Total Record : 274

 23   24   25   26   27 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 36 No. 4 (2026) Vol. 36 No. 3 (2026) Vol. 36 No. 2 (2026) Vol. 36 No. 1 (2026) Vol. 35 No. 12 (2025) Vol. 35 No. 11 (2025) Vol. 35 No. 10 (2025) Vol. 35 No. 9 (2025) Vol. 35 No. 8 (2025) Vol. 35 No. 7 (2025) Vol. 35 No. 6 (2025) Vol. 35 No. 2 (2025) Vol. 35 No. 1 (2025) Vol. 34 No. 4 (2024) More Issue