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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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The Effect of Financial Performance on Firm Value: Dividend Policy's Moderating Role Daniel Erinaldi R.Win; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The rapid economic growth in Indonesia has markedly influenced corporate performance. This study aims to provide empirical evidence concerning the effects of liquidity, leverage, activity, profitability, and dividend policy on firm value. A purposive sampling technique was utilized for this research. Data were gathered through non-participant observational methods. Utilizing SPSS software, the researchers conducted a moderation regression analysis on the acquired data. The findings indicate that liquidity, leverage, and profitability do not significantly affect firm value. However, activity was shown to impact firm value, whereas dividend policy does not alter the relationship between liquidity, leverage, and activity on firm value. Interestingly, dividend policy does enhance the effect of profitability on firm value.
The Influence of Degree Motivation and Job Market Considerations on Accounting Students Intentions to Take the CA Certification Examination Kadek Ririn Sinthya Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to determine the effect of degree motivation and job market considerations on the intention of accounting students to take the CA certification exam because, the increase in the number of accounting graduates that is currently happening is not accompanied by an increase in the number of Chartered Accountants (CA). While the work association is getting tighter. The research population was 543 with a total sample of 229, selected using the convenient sampling method. The data collection method is the survey method using questionnaires. The data analysis technique used is Multiple Linear Regression. The results show that degree motivation and job market considerations have a positive and significant influence on the intentions of accounting undergraduate students to take the CA certification exam.
Accounting Information Systems, Financial Report Quality and Internal Control Systems as Moderating Variables Akwila Josepina; I Ketut Sujana
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the effect of Accounting Information Systems on the Quality of Financial Statements moderated by the Internal Control System. The population in this study were all SKPDs in the Denpasar City Government. The sample determination was carried out using the Purposive sampling method. This study uses primary. Respondents in this study totaled 83 respondents. The data analysis method used is Moderated Regression Analysis. The results showed that the Accounting Information System had a positive effect on the Quality of Financial Statements but the Internal Control System was unable to moderate the effect of the Accounting Information System on the Quality of Financial Statements.
The Machiavellian Dimension of Auditors: An Exploration of Ethical Dilemmas in Auditing Lidya Aprillia; Dewi Darmastuti
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Intense competition in the field of auditing necessitates the enhancement of auditors' skills and professional qualities, given their critical role in financial oversight and fraud prevention. This study examines the Machiavellian traits among auditors by conducting in-depth interviews with three informants from the Big Four public accounting firms. Employing a qualitative phenomenological approach, the research aims to delve into the complex nature of auditors' behaviors and ethics. The study utilizes source triangulation to validate the data, involving interviews with three seasoned auditors. The findings indicate that maintaining client relationships is deemed highly significant within the external auditing profession. Moreover, the research highlights that external auditors must embody independence and integrity, steering clear of manipulative and deceptive practices. The implications of this study stress that both junior and senior external auditors are required to adhere strictly to established professional standards and ethical codes. This adherence is crucial to mitigate the influence of Machiavellian tendencies that could compromise the integrity of audit outcomes.
Evaluation of M-Score and ICOFR on PT X Galuh Riawati; Ancella Anitawati Hermawan
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

In 2023, the Ministry ABC suspects that there has been manipulation of the financial statements of PT X, with reporting profits for years but negative cash flow, failure to pay so that it was sued for bankruptcy. The research aims to analyze indications of manipulation of financial statements and internal control over financial reports (ICOFR) at PT X. The research uses secondary data in the form of company annual reports from 2012-2022. Indications of financial report manipulation are obtained from the Beneish M-Score calculation. ICOFR analysis is carried out by scoring using the manual content method of 90 ICOFR A Compendium of Approaches and Examples indicators. The research results show that there are indications of manipulation of financial reports except in 2020 and 2021 and internal control over financial reports is getting better from year to year. Good ICOFR score does not guarantee that financial reports are free from indications of manipulation.
Compliance Risk Management (CRM) from the Perception of Users Levana Virginia Winahyu; Siti Nuryanah
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Compliance Risk Management (CRM) continues to be developed through DJP Director Circular Letter No. SE-39/PJ/2021 by implementing the Big Data Analytics (BDA) concept. This study aims to evaluate the effectiveness of using the CRM information system at KPP Pratama Jakarta Palmerah based on user perceptions through the Technology Acceptance Model (TAM). This study combines elements of quantitative and qualitative methods with concurrent triangulation. The data used includes primary data in questionnaires and interviews with users, Account Representative and Tax Auditor. This study concluded that CRM information system meets the elements of perceived usefulness and perceived ease of use. However, users still face various obstacles while operating CRM. The results of this study also propose several suggestions from users for improving and developing CRM in the future. In addition, this study is expected to be a reference for DJP in developing CRM analysis tools.
Assessing the Influence of Taxation Knowledge, E-Filing Implementation, and Income Level on Individual Taxpayer Compliance Ni Putu Devina Briliyanti; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study investigates the influence of taxation knowledge, e-filing implementation, and income level on individual taxpayer compliance at KPP Pratama West Denpasar. Utilizing the Slovin formula, the sample size was determined to be 100 from a total of 50,616 individual taxpayers representing the research population. Data collection was carried out through a structured questionnaire, and the analysis employed multiple linear regression techniques. The findings reveal that taxation knowledge, the implementation of e-filing, and income level significantly impact taxpayer compliance. These results are underpinned by the Theory of Planned Behavior, which suggests that behavioral intentions influence compliance behaviors, and Attribution Theory, which helps explain how taxpayers perceive the causes of their compliance decisions.
Exploring the Impact of Taxpayer Awareness, Knowledge, E-Samsat, and Tax Penalties on Motor Vehicle Tax Compliance I Gede Made Bagus Wira Manuaba; I Ketut Jati
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tax compliance by individuals indicates their readiness to fulfill their obligations and exercise their right to pay taxes accurately and on time, in accordance with tax legislation. This study aims to collect empirical evidence on the influence of tax knowledge, Electronic System for Motor Vehicle Tax Administration (e-SAMSAT), taxpayer awareness, and tax penalties on the compliance of motor vehicle taxpayers in Badung Regency. The research employed a non-probability accidental sampling method to select participants. To determine the sample size, the Slovin formula was applied, resulting in a total of 100 respondents. Data collection was conducted through a questionnaire, and the hypothesis was tested using multiple linear regression analysis in the Statistical Package for the Social Sciences (SPSS) software. The findings reveal that tax penalties, e-SAMSAT, taxpayer awareness, and tax knowledge significantly enhance motor vehicle taxpayer compliance in the Badung Regency. This underscores the importance of these factors in promoting tax compliance and suggests that interventions aimed at improving taxpayer education and awareness, coupled with the effective implementation of e-SAMSAT and judicious application of tax penalties, can foster greater compliance with motor vehicle tax obligations.
Good Corporate Governance, Profitability, and Tax Avoidanc Ni Gusti Ayu Putu Diah Sasmita
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The amount of the tax amnesty for 2016-2017 is evidence of tax evasion by the company. The purpose of this research is to find out how the influence of corporate governance and profitability on tax avoidance. Manufacturing companies in the consumer goods industry that are listed on the Indonesia Stock Exchange in 2020 are the population in this study. Sampling was carried out by purposive sampling technique with a sample of 34 companies. Structural Equation Modeling - Partial Least Square was used as a research data analysis technique. The output of this study reveals that institutional ownership, audit quality and profitability have a negative effect on tax avoidance, but independent commissioners and audit committees have a positive influence on tax avoidance.
Assessing the Effects of Knowledge, Taxpayer Awareness, Tax Amnesty, and Socialization on Motor Vehicle Tax Compliance Ni Putu Ayu Satya Suciantari; Ni Luh Supadmi
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tax compliance is defined as the extent of adherence exhibited by an individual or entity in paying taxes in accordance with applicable laws. This study aims to investigate the effects of knowledge, taxpayer awareness, tax amnesty programs (referred to as tax bleaching programs), and outreach efforts on the level of motor vehicle taxpayer compliance in Badung Regency. The theoretical frameworks of attribution theory and planned behavior theory underpin this research. Conducted at the Badung Regency SAMSAT Office, the study sampled 100 respondents using the accidental sampling method, derived via the Slovin formula. Data collection was performed through the distribution of questionnaires, followed by analysis using multiple linear regression. The findings indicate that taxpayer knowledge, tax amnesty programs, taxpayer awareness, and tax socialization significantly influence the level of compliance with motor vehicle tax (PKB) obligations.

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