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
374 Documents
<![CDATA[Stock Market Reaction to the Announcement of Law Number 7 of 2021 Regarding Harmonization of Tax Regulations ]]>
<![CDATA[Ni Made Dini Hari Putri]]>;
<![CDATA[Ida Bagus Putra Astika]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p06
<![CDATA[The announcement of the implementation of government policy, specifically tax reformation policy, indicates a shift in tax management and the amount of tax obligations that must be borne. The purpose of this study is to demonstrate empirically that the capital market reacted to the announcement of the implementation of Law Number 7 of 2021 concerning the harmonization of tax regulations. This research is an event study with an event window of 7 trading days. This research was conducted at the Indonesia Stock Exchange, with a total population of 728 companies. Samples were taken using a proportioned stratified random sampling technique of 258 companies. The analysis technique used is the one-sample t-test on the cumulative abnormal return (CAR). The test results show that there is no market reaction as seen from the absence of significant abnormal returns around the event date.]]>
<![CDATA[Corporate Social Responsibility and Corporate Image: a Survey on Denpasar City Community ]]>
<![CDATA[Ni Putu Sega Okta Habrianna]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p07
<![CDATA[The company carries out corporate social responsibility (CSR) to improve the company's image (corporate image). CSR is carried out with community support, environment, product and diversity. This study aims to determine The Influence of Corporate Social Responsibility on Corporate Image at PT. BPR Lestari (Survey on Denpasar City Community). The sampling technique used was nonprobability sampling with the convenience sampling method. Methods of data collection using a questionnaire, from as many as 400 respondents. The analysis technique used is multiple linear regression. The results of the analysis show that CSR in community support, environment, product, and diversity variables has a positive effect on corporate image]]>
<![CDATA[Integration of e-Planning and e-Budgeting in Corruption Prevention: Internal Control System as Moderation ]]>
<![CDATA[Istirokhana Iriyani]]>;
<![CDATA[Siti Mutmainnah]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p09
<![CDATA[This research aims to examine the effect of the integration of e-planning and ebudgeting on preventing corruption with the internal control system as a moderating variable. Another objective is to analyze the direct influence of each variable indicator of e-planning and e-budgeting integration, namely Standard Unit Price (SSH), Standard Cost Analysis (ASB), APBD budgeting, and supervision of corruption prevention. The research sample includes 112 local governments on the island of Java in 2021 and 2022. Data analysis uses the WarpPLS 7.0 application. The research results prove that the integration of e-planning and e-budgeting has a positive effect on preventing corruption. The internal control system has been proven to weaken the relationship between e-planning and e-budgeting integration and corruption prevention. ASB indicators, APBD budgeting and supervision have a positive effect, while SSH have a negative effect on preventing corruption. APBD budgeting is the most dominant indicator, while ASB is the weakest indicator in influencing corruption prevention. It is hoped that the practical implications of this research will provide input for the government in formulating more appropriate policies for action plans to prevent corruption]]>
<![CDATA[Credit Risk, Capital Adequacy, Liquidity and Profitability of Badung Regency Village Credit Institutions ]]>
<![CDATA[I Gusti Agung Putu Nadya Aundria Paramita]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p10
<![CDATA[The research aims to empirically examine the influence of credit risk, capital adequacy and liquidity on LPD profitability in Badung Regency. In this research, the data used is secondary data from the Badung Regency LPD financial reports, which has a total sample of 94 LPD samples for the period 2020 and 2021. The sample determination method uses the Simple Random Sampling technique. This data was collected using non-participant observation methods. The data analysis technique used is Multiple Linear Regression analysis. The results of the analysis from this research show that Credit Risk has a negative effect on LPD profitability, Capital Adequacy has a positive effect on LPD profitability and Liquidity has no effect on Badung Regency LPD profitability. It is hoped that the implications of this research can contribute to the development of knowledge regarding accounting regarding the influence of credit risk, capital adequacy and liquidity on LPD profitability.]]>
<![CDATA[Intellectual Capital as a Moderating Influence of Corporate Social Responsibility Disclosure on Market Value Added ]]>
<![CDATA[Ni Putu Ema Leonita Andini]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p11
<![CDATA[The increasing number of investors on the Indonesian Stock Exchange encourages an increase in the need for information in investor decision making. The information that investors most often need is an assessment of company performance. One measure of company performance is market value added. There are several factors that influence a company's market value added. This research aims to investigate the effect of disclosure of corporate social responsibility and intellectual capital as moderating variables on the market value added of mining and basic industrial and chemical sector companies listed on the Indonesia Stock Exchange. The total sample for this research was 134 companies. The research period was carried out in 2018-2021. Moderated regression analysis was used in research data analysis with EVIEWS 9.0 as a data processing tool. This research finds that disclosure of corporate social responsibility has a positive effect on the company's market value added. The research results also show that intellectual capital is a variable that strengthens the influence of corporate social responsibility disclosure on companies]]>
<![CDATA[Internal Control System as a Mediator of the Relationship between Good Corporate Governance and Fraud Prevention in Rural Banks in Bali ]]>
<![CDATA[Putu Yudha Asteria Putri]]>;
<![CDATA[Ni Putu Monika Cahyanti]]>;
<![CDATA[Ni Nyoman Sri Rahayu Damayanti]]>;
<![CDATA[I Wayan Kartana]]>;
<![CDATA[I Gusti Ngurah Agung Kepakisan Mandala]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 36 No. 6 (2026) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2026.v36.i06.p07
<![CDATA[Rising fraud incidents at Bali’s Rural Banks (BPR) threaten public confidence and the stability of financial institutions. Conflicting results in earlier studies about whether Good Corporate Governance directly prevents fraud reveal a research gap that calls for further exploration, especially regarding potential mediating factors. This study investigates how Good Corporate Governance influences fraud prevention and assesses whether the internal control system functions as a mediator. Using a quantitative survey design, the research sampled 177 managers and employees from BPRs in Bali through saturated sampling. Data were analyzed with Structural Equation Modeling using Partial Least Squares (SEM-PLS). Findings show that Good Corporate Governance positively and significantly affects both fraud prevention and the internal control system. The internal control system likewise has a positive and significant impact on fraud prevention and partially mediates the relationship between Good Corporate Governance and fraud prevention. The results suggest that effective fraud reduction in the banking sector requires translating good corporate governance into strengthened internal control systems]]>
<![CDATA[Profitability, Institutional Ownership, Size of the Board of Commissioners and Disclosure of Corporate Social Responsibility ]]>
<![CDATA[Ni Putu Widya Adnyani]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p08
<![CDATA[Corporate social responsibility disclosure is a way for companies to communicate with stakeholders regarding social and environmental impacts.This study aims to determine the effect of profitability, institutionalownership and board size on CSR disclosure. Stakeholder salience theory as the foundation in this study, indicates that stakeholders who have power can influence company activities, including in making CSR disclosures. The number of samples that met the criteria using the purposive sampling method were 132 observations of companies in the basic and chemical industry sectors listed on the IDX for the 2018-2021 period. The collected data were analyzed with multiple linear regression. The results of this study indicate that institutional ownership and profitability have no effect, while the size of the board of commissioners has an effect on CSR disclosure. The implications of this study show that of all stakeholders' salience, it was found that only the board of commissioners played an important role in influencing CSR disclosure.]]>
<![CDATA[Foreign Ownership, Managerial Ownership, Profitability, Media Exposure and Intensity of Corporate Social Responsibility Disclosure ]]>
<![CDATA[Ni Made Desi Ratnadewi]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p12
<![CDATA[CSR disclosure is the disclosure of all information on social activities carried out by the company. The purpose of this study is to determine the effect of foreign ownership, managerial ownership, profitability, and media exposure on the intensity of CSR disclosure. This study uses a sampling method, namely non-probability sampling with purposive sampling technique. There are 173 companies with 519 observations. The data analysis technique used is multiple linear regression analysis. The results showed that profitability and media exposure had a positive effect on the intensity of corporate social responsibility disclosure. Managerial ownership has a negative effect on the intensity of corporate social responsibility disclosure. Foreign ownership has no effect on the intensity of corporate social responsibility disclosure.]]>
<![CDATA[Evaluation of the Implementation of the First Year of Audit Standards (SA 701) Communicating Key Audit Matters ]]>
<![CDATA[I Made Serinteg]]>;
<![CDATA[Aria Farah Mita]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p13
<![CDATA[Auditing Standards (SA) 701 in Indonesia are effective for the implementation of general audits of financial statements of listed entities for the period starting on January 1, 2022. In this regard, this research was conducted to evaluate the implementation of the first year of enactment of SA 701. The research was conducted at Public Accounting Firm (Firm) ABC, which is one of the Firm in Indonesia. The data in this research uses primary data and secondary data. Primary data was obtained through semi-structured interviews, while secondary data was in the form of audit policies and procedures from Firm ABC. The research results show that Firm ABC is able to implement SA 701 well even though its international affiliate does not provide an audit methodology. The obstacles faced by Firm ABC in implementing SA 701 are communication with those charged with governance (TCWG) and management regarding Key Audit Matters, as well as the formulation of paragraphs on Key Audit Matters in the auditor's report. Regarding the implementation of the audit, there were no significant changes to the audit process, considering that the overall audit process carried out was still the same.]]>
<![CDATA[Taxpayer Awareness, Tax Reduction, Transfer of Vehicle Title Fee Exemption, E-SAMSAT and Taxpayer Compliance ]]>
<![CDATA[Ni Made Windi Wijayanti]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p14
<![CDATA[The aim of this research is to obtain empirical evidence about the influence of taxpayer awareness, elimination of PKB sanctions, BBNKB exemption, and e-SAMSAT on motor vehicle taxpayer compliance in Badung Regency. The research location is at the SAMSAT Joint Office, Badung Regency. The accidental sampling method is a method for determining the sample and the number of samples is calculated using the Slovin formula to obtain 100 samples. Data collection was carried out through a survey method using a questionnaire and the analysis technique used was multiple linear regression analysis with the SPSS analysis tool. This research shows that taxpayer awareness, elimination of PKB sanctions, BBNKB exemption and e-SAMSAT have a positive effect on motor vehicle taxpayer compliance in Badung Regency.]]>
