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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 374 Documents
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Capital Structure, Leverage, CSR Disclosure, Company Value, and Pharmaceutical Sub-Sector Companies Anak Agung Istri Sintya Pradnyawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Firm value is the investor's perception of the company's level of success to be able to provide maximum shareholder prosperity by increasing the company's share price. Purpose of this study was to obtain empirical evidence regarding the effect of capital structure, leverage, and corporate social responsibility disclosure on firm value. This study took samples from the pharmaceutical sub sector companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling technique used was purposive sampling, 10 companies were obtained with 30 observations. Analyzed using multiple linear regression analysis. Based on the results, capital structure, leverage, and corporate social responsibility disclosure have a positive effect on firm value. This shows that the level of capital structure, leverage and corporate social responsibility disclosure can increase firm value.
Budgetary Participation and Budget Emphasis on Budgetary Slack with Internal Locus of Control as Moderator Ni Kadek Sintya Julia; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to find out the effect of budgetary participation and budget emphasis on budgetary slack and to find out the ability of the internal locus of control in moderating the influence of independent variables on budgetary slack. This research was conducted in Denpasar City with a total sample of 102 respondents who were determined using a purposive sampling technique. Data collection was carried out using a questionnaire, while the data analysis technique used was Moderated Regression Analysis. Based on the results of the analysis, it is known that budgetary participation has a negative effect on budgetary slack, while budget emphasis has a positive effect on budgetary slack. The existence of an internal locus of control strengthen the effect of budgetary participation and weaken the effect of budget emphasis on budgetary slack.
The Effect of Profitability, Leverage, and Firm Size on Tax avoidance Before and During the Pandemic Period in Mining Sector Companies Ayu Karlina
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The objective of this study is to collect empirical evidence regarding the impact of profitability, leverage, and firm size on tax avoidance and to gather empirical data on how tax avoidance, profitability, and leverage differed before and during COVID-19 pandemic. This research performed on mining sector companies from 2018 to 2021 that registered on the Indonesia Stock Market. The sample was chosen using the purposive sampling method and 154 data were collected as observational objects. Multiple linear regression and different test was used to analyze the data. The findings revealed that profitability has positive effect on tax avoidance, leverage has no effect on tax avoidance, and firm size has negative effect on tax avoidance. Furthermore, the results of the different tests indicate that there is no significant average difference between profitability before and during pandemic. Meanwhile, the average difference in leverage between before and during COVID-19 is significant. The implication of this research is that it can confirm the Theory of Planned Behavior and Stewardship Theory
Indonesian Capital Market Response to U.S. Federal Funds Rate Increase Announcements Ketut Bintang Maharani; I Nyoman Wijana Asmara Putra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to examine whether there are abnormal returns due to the increase in the Federal Funds Rate (FFR) in the United States on February 1, 2023, March 24, 2023, May 3, 2023, and July 26, 2023. The observation period for this study spanned two days before and after each event, with a sample size of 250 companies obtained using the Cochran formula. The sampling method employed was simple random sampling. The data analysis technique utilized was the one-sample Wilcoxon signed-rank test. The results of the analysis indicate that of the four FFR increase events, only the event on March 24, 2023, resulted in a significant abnormal return. It was concluded that this FFR increase event had an impact. This significant abnormal return was predicted to be due to the normalization of policies on the Indonesian Stock Exchange, which occurred one day before the event (t-1) of the FFR increase on March 24, 2023.
The Effect of Intellectual Capital on Firm Market Value Kirei Fauzia Aryawan; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p02

Abstract

This research investigates empirical effect of intellectual capital and market value of a company through the lens of resource-based theory. Intellectual capital is proxied by VAIC™, which encompasses human capital efficiency, structural capital efficiency, and capital employed efficiency. Technology sector companies on Indonesia Stock Exchange during 2022-2024 serve as the research object. Total of 69 observations were selected by purposive sampling. Multiple linear regression was used to analyze the data using SPSS. The findings discover that human capital efficiency and structural capital efficiency positively and significantly influence market value, whereas capital employed efficiency demonstrates significant negative association. These results imply that, within the technology industry, optimizing human resources and operational infrastructure exerts more influence on investor perceptions of firm value than efficient use of physical capital.
The Influence of Financial and Non-Financial Characteristics on the Quality of Sustainability Disclosure of Manufacturing Companies in Indonesia Luh Gede Krisna Dewi; Dodik Ariyanto; Anisa Virdawati Amara
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p01

Abstract

Company transparency related to commitment to achieving SDGs as well as environmental and social impacts is conveyed through sustainable transmission (sustainability disclosure). This research aims to empirically analyze the influence of financial characteristics (profitability and leverage) and non-financial characteristics (gender, age, educational background, tenure of the President Director and citizenship) on the quality of disclosure of manufacturing companies in Indonesia. The research uses panel data regression analysis techniques with the Eviews 12 analysis tool and uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The results of this research can explain the miracle phenomenon of the stakeholder approach and upper echelon theory. The research results found that the level of leverage has a positive effect on the quality of manufacturing companies' sustainability disclosures. Meanwhile, the individual characteristics of the President Director have no effect on the quality of manufacturing companies' sustainability disclosures. The research findings provide an insight into the level of well-being from the characteristics of the organization and individual decision makers.
Tax Incentives and Tax Sanctions as Moderating Effects of Financial Conditions on Taxpayer Compliance I Ketut Suryanawa; Anak Agung Ngurah Agung Kresnandra; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p02

Abstract

This research aims to obtain empirical evidence of the influence of financial conditions on taxpayer (WP) compliance, as well as to obtain empirical evidence of the moderation of contingency factors (tax incentives) and contingent factors (tax sanctions) on the influence of financial conditions on taxpayer compliance. Furthermore, it is said that this low tax ratio is, in part, caused by low taxpayer compliance. This research will produce a special taxpayer compliance prediction model in the Covid 19 pandemic era, which is of course very relevant for use by policy makers. The sampling method used in this research used an accidental sampling technique and a sample of 205 respondents was obtained. The research analysis technique uses Moderated Regression analysis. The research results show that financial conditions have a positive effect on individual taxpayer compliance. Tax incentives strengthen the influence of financial conditions on individual taxpayer compliance. Tax sanctions strengthen the influence of financial conditions on individual taxpayer compliance.
The Role of Biological Asset Disclosure in Mediating Biological Asset Intensity and Company Size on Company Performance Iwan Suhardjo; Julie Tryany; Meiliana; Erica; Arlina; Jennifer
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p03

Abstract

This research aims to examine the influence of biological asset intensity and company size on company performance with biological asset disclosure as a mediating variable in agricultural companies on the Indonesia Stock Exchange for the 2017-2022 period. The research method used was a quantitative method and a sample of 16 companies was obtained. This research uses EViews as the main data analysis tool to support the validity and consistency of the findings. The results of this study show that (1) biological asset intensity and (2) company size have a positive effect on the spread of biological assets. (3) Disclosure of biological assets has a positive effect on company performance. (4) Disclosure of biological assets cannot mediate the relationship between biological asset intensity and company performance. (5) Disclosure of biological assets can mediate the relationship between company size and company performance.
Good Corporate Governance, Disclosure of Corporate Social Responsibility, Company Size and Company Value Ni Ketut Pradnyasari Kartika; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p04

Abstract

Company value is the perception of the company's level of success in improving shareholder welfare. A high company value will make the market believe in its current and future prospects. This research aims to examine the influence of GCG, CSR Disclosure, and Company Size on Company Value. This research was conducted on mining companies listed on the IDX in 2018-2020. The sample was determined using a purposive sampling technique which then obtained a sample of 74 samples. The analysis technique used is a multiple linear analysis technique. The results of the analysis of each variable show that the managerial ownership, institutional ownership and company size variables have a positive effect on company value, while the CSR disclosure variable has no significant effect on company value
Earnings Quality: The Effect of Investment Opportunity Set (IOS), Ownership Structure, and Book Tax Differences Teguh Erawati; Hadri Kusuma; Safira Miftahul Janah; Fuadhillah Kirana Putri
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p05

Abstract

Not a few companies listed on the IDX carry out manipulation of financial reports by presenting false profits, so that the quality of profits is doubted by potential users of financial statements. This research aims to examine the influence of the Investment Opportunity Set (IOS), ownership structure, and book tax differences on earnings quality. The data used is manufacturing companies listed on the IDX for the 2017- 2021 period. The research sample was 57 companies with 200 observations found. The research analysis method is multiple linear regression which includes descriptive statistical methods, classical assumption testing, and hypothesis testing using SPSS as a data analysis tool. The results of the research conducted state that the Investment Opportunity Set (IOS) has a positive impact on earnings quality, while ownership structure and book tax differences do not have an impact on earnings quality.

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