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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 145 Documents
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An Analysis of the Impact of Mandatory Sustainability Reporting Disclosure on Firm Value in Public Energy Sector Companies Purwatiningsih Lisdiono; Urbah Fatimah Aditri
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p08

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban pengungkapan laporan keberlanjutan terhadap nilai perusahaan, khususnya di sektor energi di Indonesia. Laporan keberlanjutan, yang awalnya bersifat sukarela, kini diwajibkan berdasarkan regulasi Otoritas Jasa Keuangan (POJK Nomor 51/POJK.03/2017). Penelitian ini menggunakan metode Difference-in-Differences (DiD) untuk mengevaluasi dampak kewajiban ini terhadap nilai perusahaan dengan Tobin’s Q sebagai indikator utama, serta variabel kontrol yaitu revenue, DER, dan ROA. Hasil penelitian menunjukkan bahwa kewajiban pengungkapan laporan keberlanjutan memberikan dampak positif yang signifikan terhadap nilai perusahaan, terutama pada perusahaan yang sebelumnya tidak melakukan pengungkapan secara sukarela. Temuan ini mendukung teori legitimasi, yang menyatakan bahwa transparansi informasi laporan keberlanjutan memperkuat legitimasi sosial perusahaan terhadap masyarakat. Studi ini memberikan kontribusi penting dalam konteks Indonesia dan menjadi referensi bagi evaluasi kebijakan keberlanjutan terkhusus sektor energi.
System Quality and User Adoption of Coretax in Indonesia: A PLS‑SEM‑Based Technology Acceptance Model Study Pawitri, Ni Made Puspa; Anggara, I Wayan Gde Wahyu Purna
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p25

Abstract

This study aims to analyze the effect of system quality on user acceptance of the information technology–based tax administration system (Coretax) at the Directorate General of Taxes, Indonesia. System quality is assessed through reliability, responsiveness, security, availability, and interoperability. Employing a quantitative approach, data were collected via a questionnaire distributed to 97 Coretax users across various Tax Service Offices. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS‑SEM). The results indicate that system quality has a positive and significant impact on perceived ease of use and perceived usefulness, which in turn influence users’ behavioral intention to use Coretax. This behavioral intention was found to have a positive and significant effect on actual Coretax usage. Practically, the study recommends that tax authorities continually enhance the system’s technical quality to ensure the sustainable adoption and utilization of Coretax. Keyword: System Quality, Technology Acceptance Model (TAM), Coretax, E‑Government Adoption
The Effect of Green Accounting, Environmental Performance, and ESG on SDGs: The Moderating Role of Profitability Abadiyah, Sa’adatul; Handayani, Mega
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p17

Abstract

This study aims to examine the effect of green accounting, environmental performance, and ESG on the achievement of SDGs, while also assessing the moderating role of profitability in energy and mining companies in Indonesia. The data were collected from annual and sustainability reports during the 2019–2023 period and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that green accounting, environmental performance, and ESG have a positive and significant effect on SDGs. However, profitability does not moderate the relationship between the three variables and SDGs. These findings suggest that sustainability practices are implemented not merely due to financial strength, but as a response to external pressures and the need for social legitimacy.
Leverage, Ownership Concentration and Organisational Characteristics: Determinants of Green Accounting Disclosure in Indonesia Ni Kadek Githa Prastya Putri; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Green accounting disclosure represents a mechanism through which firms demonstrate accountability to stakeholders on matters pertaining to sustainability. This study investigates the influence of leverage, ownership concentration, and firm-specific characteristics on the extent of green accounting disclosure. The analysis is underpinned by agency theory and stakeholder theory. The empirical context of this research is the manufacturing sector listed on the Indonesia Stock Exchange (IDX) over the 2020–2023 period. The study employs a purposive sampling approach, yielding a sample of 175 firms and 398 firm-year observations. Data analysis is conducted using the Random Effects Model (REM) framework, facilitated by STATA 17 statistical software. The findings indicate that firm characteristics are positively associated with green accounting disclosure. In contrast, the analysis reveals no statistically significant relationship between leverage or ownership concentration and green accounting disclosure. Kata Kunci: Pengungkapan Green Accounting; Leverage; Konsentrasi Kepemilikan; Karakteristik Perusahaan 
The Relationship between Environmental, Social, and Governance (ESG) Performance and Stock Return Rossalina, Ni Luh Ade Meina; Sukartha, P. D'Yan Yaniartha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 35 No. 10 (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 relationship between environmental, social, and governance (ESG) performance and each of its pillars on stock returns of companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research population consists of all publicly listed companies, with a sample of 3,952 observations selected through purposive sampling. Data were obtained from Refinitiv Eikon and company financial reports. The analytical method employed is multiple linear regression. The results indicate that overall ESG performance, as well as the environmental, social, and governance pillars, has a negative relationship with stock returns.
The Impact of Carbon Emission Disclosure on Firm Valuation: Exploring the Moderating Role of Foreign Ownership Ni Putu Mia Triskasari Putri; Naniek Noviari
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p05

Abstract

The value of a firm, as reflected in fluctuations of the composite stock price index, is influenced by various factors, including carbon emission disclosure, which has garnered increasing attention from stakeholders due to concerns over global warming. This research investigates the impact of carbon emission disclosure on firm value, with foreign ownership as a moderating variable. The study focuses on energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. A purposive sampling method was used to select the research sample, resulting in 84 observations. The theoretical framework of this study is grounded in signaling theory, legitimacy theory, and agency theory. Data analysis was conducted using Moderated Regression Analysis (MRA) through EViews software. The findings reveal that carbon emission disclosure has a negative effect on firm value. Furthermore, the results indicate that foreign ownership does not strengthen the relationship between carbon emission disclosure and firm value.
Cybersecurity Awareness and Digital Minimalism towards Cyber Fraud Prevention in Generation Z Indah Dwi Novianti; Anis Chariri
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p14

Abstract

The increasing adoption of digital banking among Generation Z has also heightened the risk of cybercrime, particularly cyber fraud. This study aims to analyze the influence of Cybersecurity Awareness and Digital Minimalism on Cyber Fraud Prevention, using a quantitative approach and the Protection Motivation Theory (PMT) framework. Data were collected through an online questionnaire from 77 Generation Z respondents who use digital banking services and were analyzed using multiple linear regression. The findings reveal that both independent variables positively and significantly affect cyber fraud prevention. These results suggest that enhancing digital security awareness and managing digital usage consciously can strengthen efforts to prevent cybercrime. This study contributes to the development of behavior-based prevention strategies and advances the field of digital forensic accounting.
The effect of CSR performance on profitability with CEO’s education and tenure as moderators Gusti Ayu Agung, Mas Medhayani; Komang Ayu, Krisnadewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This research generates empirical proof of how CSR performance influences profitability and determine whether CEO's education level and business education, and CEO's tenure enhance the influence of CSR performance on profitability. Consumer goods manufacturing companies that went public on IDX between 2021 and 2023 constitute the population, with the sample selected through purposive sampling. MRA served as the method for analyzing the data. Results indicate that CSR performance has no significant influence on profitability, CEO’s education level and tenure enhance CSR performance’s influence on profitability, and CEO’s business education weakens CSR performance’s influence on profitability. This study carries theoretical implications that confirm the upper echelon theory and the practical implication is to help manufacturing companies increase profitability by presenting an insight into the relevance of the CEO’s education level and tenure.
Corporate Governance, Green Investment, and Carbon Emission Disclosure Moderated by Environmental Reputation I Made Dwi Kusumajaya; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p01

Abstract

This study explores the voluntary disclosure of carbon emissions in sustainability reports. It examines the influence of good corporate governance and green investment on this disclosure, with environmental reputation serving as a moderating factor. The analysis was conducted on 131 energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 using moderated regression analysis with the subgroup method. Interpretations of the research findings through the lens of stakeholder theory and the contingency approach reveal that while good corporate governance and its interaction with environmental reputation do not significantly affect carbon emission disclosure, green investment and its interaction with environmental reputation significantly impact the disclosure levels.
Analysis of Internal Control over Financial Reporting on Inventory Accounts: A Case Study at Institution X Ni Luh Putu Ayu Priscilla Wirantika Putri; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p02

Abstract

The implementation of Internal Control over Financial Reporting (PIPK) at Institution X from 2022 to 2024 was deemed effective, yet it does not fully reflect the actual condition, as repeated audit findings from the Audit Board of the Republic of Indonesia (BPK RI) revealed weaknesses in inventory internal control. This indicates that the PIPK design remains suboptimal and requires further analysis in accordance with Minister of Finance Regulation (PMK) Number 17 of 2019. This study employed a qualitative case study approach through document analysis and semi-structured interviews with eight internal respondents and two from the Institution of Finance, using data triangulation to strengthen validity. The results show that the inventory financial reporting process is not fully documented and that risk identification remains limited to areas with existing control tests. Therefore, an integrated flowchart between financial reporting and inventory management, along with extended risk identification, is needed to strengthen the PIPK design. This study contributes by proposing a regulation-based PIPK design to enhance the effectiveness of PIPK and the accountability of financial reporting.   

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