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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 313 Documents
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Determinants Of Sustainability Report Disclosure in Indonesia’s Energy Sector Syifa Indah Mulyani; Siti Nur Hadiyati
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.p07

Abstract

This study is motivated by the disparity in the level of disclosure in Sustainability Reports based on GRI standards, as well as the inconsistencies in the findings of previous studies. This study aims to analyze the influence of profitability, firm size, leverage, institutional ownership, and managerial ownership on sustainability report disclosure among energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. This study uses secondary data with a purposive sampling technique, covering 28 companies with a total of 84 observations, and analyzed using multiple linear regression. The results of the study indicate that profitability, firm size, leverage, and institutional ownership have a significant effect on sustainability report disclosure, whereas managerial ownership does not have a significant effect. These findings indicate that external pressures are more dominant in driving corporate transparency and have implications for stakeholders in evaluating sustainability accountability.
Analyzing Tax Morale: The Influence of Socioeconomic, Job Performance, Tax Officer Job and Tax Knowledge Murfiqoh, Nurul Laili; Diah Amalia
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.p04

Abstract

The purpose of research to examine the influence of socioeconomic factors, job performance, tax officer roles, and tax knowledge on tax morale. The research uses a quantitative method and the research sample used a simple random sampling method. The research data were collected through the distribution of 100 questionnaires to MSME entrepreneurs in Batam City. Data analysis this research by multiple linear regression using SPSS software. The findings reveal that among the four independent variables job performance, tax officer roles and tax knowledge, were found to significantly influence the tax morale of MSME in Batam City. Conversely, the socioeconomic variable, which includes age, gender, religion, education level, marital status, and work experience, showed no significant effect on tax morale. This indicates that differences in individual characteristics are not the primary determinants in shaping tax morale within the MSME in Batam City.
The Influence of Dividend Policy and Corporate Social Responsibility on Company Values Ni Kadek Piora Puspita; I Dewa Nyoman Badera
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.p11

Abstract

The company value is a crucial aspect that needs to be considered because it reflects the company's performance, which can influence investors' perceptions of the company. This study aims to investigate the impact of dividend policy and corporate social responsibility on company value, using the company's age as a control variable. The study was conducted on all listed companies on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling, resulting in 112 observational data samples. The analysis technique used in this study was multiple linear regression, assisted by SPSS software. The study's results show that dividend policy and corporate social responsibility have a positive impact on company value.
Analysis of Tobin's Q as a Mediating Variable in the Relationship between Financial Ratios and Stock Prices Giri Suseno; Endah Arianti Putri; Nurmala Sari; Willi meilita
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Other sectors of the economy depend on Indonesia's financial industry for liquidity and loans. Therefore, studying the components that influence the value of banking stocks is interesting and important. This study investigates the mediating effect of Tobins's Q on the correlation of Price Earnings Ratio, Price to Book Value, and Earning per Share to Share Price in the Indonesian banking sector. This quantitative research uses the partial least squares-structural equation modelling (PLS-SEM) method. This study examined 43 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022 with a total of 172 data for 4 years. Purposive sampling was used by the researchers. Tobin's Q is a positive mediator, although it does not statistically significantly influence EPS and PER on Share Price. In addition, Tobin's Q is also a negative mediator of PBV and Share Price, but not statistically significant. This research has major implications for managerial decision-making, investor tactics, regulatory rules, and future research on stock prices and corporate management.
Exploring the Relationship between Ownership Structure and Financial Performance: An Empirical Analysis of Indonesian Companies Yan Christianto Setiawan
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Ownership structure is one of the factors that influence management's decision-making, which in turn impacts the company's financial performance. This study aims to obtain empirical evidence regarding the effect of various types of ownership—including institutional, government, family, managerial, and foreign ownership—on financial performance in non-financial sector companies. The population in this study consists of all business entities listed on the IDX from 2018 to 2021. The sample size used in this study is 1,536 company-years, derived from 384 companies out of a total population of 2,781 on the IDX over four years. A purposive sampling technique was employed for selecting the sample. Researchers utilized a fixed effect model on the panel data structure for hypothesis testing analysis. The results showed that the presence of government, family, and foreign ownership improves the company's financial performance. Therefore, investors can consider ownership structure when making investment decisions.
Public Accountant Professional Code of Ethics on the Performance of Auditors in Public Accounting Firms Ni Luh Ditha Usadi Sumartho; Dewa Gede Wirama; Made Mertha; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The aim of this research is to analysis the impact of the five principles of the professional code of ethics for public accountants on the performance of auditors. The study was carried out at public accounting firms (KAP) in Bali Province. The sampling method utilized was purposive sampling, which resulted in a sample of 78 auditors from 14 KAPs. This study uses primary data collected by distribution of questionnaires. The data analysis technique used is multiple linear regression analysis. The findings show that integrity, objectivity, competence and due care, confidentiality, and professional behavior have positive effects on the performance of auditors at KAPs in Bali.
Investigating the Impact of Green Banking Disclosure, Profitability, Company Size, and Non-Performing Loans on Company Value Asilah Eka Putri
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Green banking practices encompass not only sustainability but also the potential financial benefits. However, in the short term, issuing green financial products requires substantial capital, which can negatively impact company value. This study aims to analyze the influence of Green Banking Disclosure, Profitability, Bank Size, and Non-Performing Loans (NPL) on Company Value, both individually and collectively. The research sample consists of 8 conventional banks that published sustainability reports on the Indonesia Stock Exchange (IDX) from 2015 to 2022. The analysis results indicate that green banking disclosure and bank size do not significantly affect company value. Conversely, profitability shows a significant positive influence, while non-performing loans exhibit a significant negative impact on company value. Based on these findings, it is crucial for policymakers to innovate and create more contributive green financial products, enhancing their ability to boost bank performance. Additionally, a comprehensive management approach covering all financial aspects is necessary to support the effectiveness of green banking practices.
Implementation of Good Corporate Governance and Internal Control Systems on Perceived Quality of Financial Information Made Rina Permata Dewi; Gayatri
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine empirically the influence of the principles of transparency, accountability, responsibility, independence, fairness/equality and internal control systems. The research data was collected through a questionnaire, the research respondents were the number of employees obtained directly from the head of the finance and general department, employees of the finance section, and employees of the general section at the PERUMDA Air Minum Tirta Mangutama Kabupaten Badung. The method of determining the sample using purposive sampling with a total of 54 respondents. The data analysis technique used in this research is Path Analysis (SEM-PLS). Based on the results of the study, it shows that Transparency; Accountability; Responsibility; Independency; Fairness; Internal Control System have a positive and significant effect on the quality of financial information.
Carbon Emission Disclosure: Relation to Environmental Performance, Carbon Performance, Company Size and Board Diversity Fatimah Aulia Rahman; Mujiyati
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The research aims to measure the impact of environmental performance, carbon performance, company size, and board diversity on the disclosure of carbon emissions. The samples were determined based on a quantitative purposive sampling method with a list of energy companies that have published the 2020-2022 Annual Report and Sustainability Report on the IDX with the acquisition of 18 samples. Multiple regression analysis is a method for measuring research hypotheses using SPSS v.25 statistical software. The results of this research show that the diversity of foreign boards and the diversity of board educational backgrounds influence the disclosure of carbon emissions. Meanwhile, carbon emissions disclosure cannot be influenced by environmental performance, carbon performance, board gender diversity and company size.
Attitudes, Subjective Norms, Perceived Behavioral Control, Machiavellian Traits and Whistleblowing Intentions Ni Wayan Puspita Devi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aimed to determine the effect of attitudes, subjective norms, perceived behavioral control, and machiavellian traits on students' intentions to whistleblowing. The sample used 380 students from 4.282 students population of the Faculty of Economics and Business, Udayana University. This research uses primary data derived from the results of questionnaire answers. The method of determining the research sample used proportionate stratified random sampling. The analysis technique used partial least square. The results indicated that attitudes, subjective norms, perceived behavioral control had a positive effect on students' intentions to whistleblowing while machiavellian traits had no effect on students' intentions to whistleblowing. The implication of this research is to provide empirical support that students' intentions to whistleblowing are supported by attitudes, subjective norms, and perceived behavioral control.

Page 28 of 32 | Total Record : 313

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