E-Jurnal Akuntansi
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
Articles
274 Documents
<![CDATA[Analysis Of Factors Affecting Student Interest In Career Selection As Public Accountant ]]>
<![CDATA[Ni Made Wangi Juliasih]]>;
<![CDATA[Ni Putu Sri Harta Mimba]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Data from the Center for Financial Professional Development shows that the number of public accountants in Indonesia has decreased in the last two years, while companies that need public accounting services always increase. Companies require an audit opinion on the fairness of its financial statements. The difference between this study and previous research lies in the analysis techniques and variables used. This study aims to determine the effect of Understanding Information Technology, Soft skills, Finansial Reward, and Market Consideration on student interest in becoming a public accountant. The population in this study is 256 accounting students from the 2019 class. The sample collection technique used is the purposive sampling method with 156 samples. The data analysis technique used is Partial Least Square. The results show that the understanding of information Technology has no significant effect on student interest in becoming accountant public. while Soft skills, Financial Reward, and Market Consideration have a positive effect on student interest in becoming a public accountant. The research results provide evidence of the development of TPB and the Expectancy Theory.]]>
<![CDATA[Managerial Ownership, Financial Distress, Company Size and Tax Avoidance ]]>
<![CDATA[Ni Luh Putu Ayu Kusumaning Dewi]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Tax avoidance is an effort made by taxpayers to minimize their tax expense by not violating tax regulations. This study aims to determine the factors that influence tax avoidance including managerial ownership, financial distress, and firm size. This research examines property and real estate companies listed on the Indonesia Stock Exchange period 2015-2021. This study ia an associative quantitative research using multiple linear regression analysis method. The method of determining the sample using purposive sampling method and obtain a sample of 11 companies. The results of the analysis show that firm size have a significant effect on tax avoidance while managerial ownership and financial distress has no significant effect on tax avoidance. The results of this study can provide support for agency theory and positive accounting theory as well as become material for consideration for the government and companies regarding the selection of policies in the field of taxation.]]>
<![CDATA[Effectiveness of Accounting Information Systems, Leadership Style, Work Motivation and Employee Performance ]]>
<![CDATA[Putu Febby Candra Lestari]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Employee performance is the quality and quantity of work results achieved by employees in performing their work. This research was conducted to examine the effect of the influence of the effectiveness of accounting information systems, leadership styles and work motivation on employee performance. The study was conducted in Perumda Tirta Tohlangkir with a total of 52 respondents. The sample determination method uses non probability sampling with a saturated sampling technique. The data were collected by survey method with questionnaire technique and analyzed using multiple linear regression analysis techniques. The results showed that the effectiveness of accounting information systems had an effect but not significantly on employee performance. Leadership style positively affects employee performance. Work motivation has an effect but is not significant on employee performance.]]>
<![CDATA[Company Characteristics, Profitability and Sustainability Reporting in Companies Registered on BEI 2018-2020 ]]>
<![CDATA[I Gusti Ayu Shinta Suryani]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Sustainability reporting is a voluntary report containing information on the social and environmental activities of the company that provides information on the company's environmental and social responsibility which is prepared based on the Sustainability Report Global Reporting Initiative (GRI) Guidelines. This research was conducted on 45 companies that won The Asia Sustainability Reporting Rating Award (ASRRAT) during the 2018-2020 period with the saturated sampling method. Data was collected by observing documentation and then analyzed by multiple linear regression. The results of this study indicate that firm size, profitability, firm age, and the size of the board of commissioners have no effect on sustainable reporting. This study shows that not all company characteristics proposed in previous studies have an effect on the disclosure of sustainability reporting.]]>
<![CDATA[User Training and Education, Personal Technical Ability, Top Management Support and AIS Performance at LPD in South Kuta District ]]>
<![CDATA[Muhamad Nabil]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to test and analyze the training and education program for users, personal technical skills, and top management support towards the performance of SIA employees at LPD Kuta Selatan District. The sample size in this study was 40 employees. The sampling technique used in this research was purposive sampling, which is a technique for determining samples based on specific considerations. Data analysis in this study was conducted using SPSS 25 software. The data analysis method used was multiple linear regression to test and prove the research hypotheses. The results of the study indicate that the ability of the training and education program for users and personal technical skills does not have a significant effect on SIA performance, while top management support has a significant effect on SIA performance. This can be observed from the probability values > and < 0.05.]]>
<![CDATA[Socialization, Implementation of Samsat Drive Thru and Motor Vehicle Taxpayer Compliance ]]>
<![CDATA[Herdianto Gurning]]>;
<![CDATA[P.D’Yan Yaniartha Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study analyzes Motor Vehicle Taxpayer Compliance in Gianyar Regency based on data that motor vehicles are increasing every year but the tax revenue target fluctuates. The purpose of this study is to determine and obtain empirical evidence whether the socialization and application of samsat drive thru affects the compliance of motor vehicle taxpayers. This study used two independent variables, namely tax socialization and samsat drive thru. This study used a quantitative approach in associative form. This study used one hundred respondents using the slovin formula with metode incidental sampling. The data analysis technique used is multiple linear analysis. The results showed that the tax socialization variable had an effect on motor vehicle taxpayer compliance, and the drive thru samsat variable had no effect on motor vehicle taxpayer compliance in Gianyar Regency. Tax socialization encourages people to pay vehicle taxes, while samsat drive thru does not increase public interest in paying motor vehicle taxes.]]>
<![CDATA[Profitability, Free Cash Flow, and Firm Value ]]>
<![CDATA[Nyoman Cyntia Riesta Utami]]>;
<![CDATA[Ida Bagus Putra Astika]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The primary goal of a company is to generate high profits and ensure the welfare of its shareholders by increasing the firm’s value. This study aims to provide empirical evidence on the impact of profitability and free cash flow on the value of a firm. The sample for this study encompasses all companies listed on the Indonesia Stock Exchange that have published complete financial reports from 2017-2022. The selection of the sample for this study was done using non-probability sampling, resulting in a sample size of 373 companies. Multiple linear regression analysis techniques were applied in this study, utilizing the STATA application. The results demonstrated that both profitability and free cash flow have a positive influence on a firm’s value.]]>
<![CDATA[Factors which Affect the Interest of Accounting Student Interest Toward Use of an Accounting Software ]]>
<![CDATA[Thaddeus Kevin Hendartha]]>;
<![CDATA[I Made Pande Dwiana Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research was made to determine some of the many factors that affect student interest on using accounting software which hypothetically are computer anxiety, computer attitude, and computer self efficacy. The population of this research are the 2019th Accounting Student of Udayana University, therefore this research utilizes questionnaire as an instrument to gather a total number of 74 convenience gathered samples of respondents. This research used the multiple linear regression with the help of 22nd version of SPSS. Result shows that computer self efficacy has positive effect, while contrary computer anxiety has negative effect towards someone’s perceived ease of use of computer. Computer attitudes appearently does not affect the interest of an accounting student on using accounting software, reason is that the questionnaire is unable to specify the usage of computer.]]>
<![CDATA[Liquidity, Solvency, and Profitability as Determinants of Financial Performance in Indonesian Banking Sub-Sectors ]]>
<![CDATA[Maula, Siti Inayatul]]>;
<![CDATA[Janiman Lie]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 36 No. 4 (2026) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2026.v36.i04.p05
<![CDATA[Banking financial performance plays a crucial role in maintaining economic stability, particularly during the dynamic post-pandemic period. This study aims to analyze the impact of liquidity, solvency, and profitability on the financial performance of banks listed on the Indonesia Stock Exchange for the 2020–2024 period. This study is grounded in agency theory, which explains the relationship between management and shareholders in corporate governance. The research sample consists of 26 banks selected based on specific criteria from a total population of 45. The study employs multiple linear regression analysis using SPSS Statistics 27, supported by classical assumption tests. The results indicate that liquidity has a significant negative effect on financial performance, while solvency and profitability have a significant positive effect.]]>
<![CDATA[MSME Tax Policy Reform in Indonesia: Regulatory Analysis, Digitalization, and Improving Taxpayer Compliance. ]]>
<![CDATA[Malik, Sani Maulana]]>;
<![CDATA[Ayu Aryista Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 36 No. 4 (2026) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2026.v36.i04.p10
<![CDATA[This study aims to analyze the development of MSME tax regulations in Indonesia and their implications for taxpayer compliance. The approach used is qualitative descriptive through a literature study utilizing secondary data from government regulations, scientific articles, and official documents of the Directorate General of Taxes. The analysis results indicate that the implementation of a final Income Tax rate of 0.5% and a tax exemption policy up to a certain turnover limit can improve MSME administrative compliance. Digitization through the CoreTax system also contributes to simplifying the reporting process and improving data accuracy. However, the effectiveness of the policy is still affected by low tax literacy, limited bookkeeping, and unequal access to technology. Thus, the success of MSME tax policies is determined not only by regulations, but also by taxpayers' readiness and understanding in implementing them.]]>
