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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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ESQ Moderates the Influence of Internal Factors on Auditor Dysfunctional Behavior Ni Putu Ayu Nikita Sari Wulan
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.p15

Abstract

This research aims to provide empirical evidence of the influence of Machiavellian traits and experience on auditors' dysfunctional behavior with ESQ (Emotional Spiritual Quotient) as a moderator. The population of this research is 866 auditors who work at Public Accounting Firms in the Provinces of Bali and East Java. The sample was determined using a purposive sampling technique with data collection using a questionnaire technique. The data analysis used is Partial Least Square (PLS). PLS is a Structural Equation Modeling (SEM) model which is based on components or variants. The research results prove that Machiavellian traits have a positive effect on auditors' dysfunctional behavior, but experience has no effect on auditors' dysfunctional behavior. This research also proves that ESQ is able to weaken the influence of Machiavellian traits on auditors' dysfunctional behavior, but ESQ is unable to moderate the influence of experience on auditors' dysfunctional behavior. The results of this research support attribution theory and the theory of attitude change.
Stakeholders' Pressure on the Intention to Implement Green Budgeting Anak Agung Vidyaswari Kedisan; Ni Made Dwi Ratnadi
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.p16

Abstract

This study examines the influence of stakeholders' pressure on the intention to implement green budgeting. The primary data were collected through surveys using a questionnaire of 5-point likert scale. The respondents are 117 department heads of star-rated hotels in Badung Regency of Bali. Using multiple linear regression, the result shows that investor pressure, visitor pressure, and environmental observer pressure have positive influence on the intention to implement green budgeting in Badung Regency star rated hotels. This research supports the development of the theory of planned behavior, especially that subjective norms affect the existence of an intention.
The Role of the Internal Control System for Receivables During Covid 19: Case Study of Using the Mospay Application Agus Septiawan; Saipul Arni Muhsyaf; Embun Suryani
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.p17

Abstract

This research aims to analyze the internal control system for receivables during Covid 19 using the COSO approach. The data collection method uses the case study method and the data collection technique uses triangulation techniques, data analysis uses the Mile and Huberman models. Based on the research results, the role of the internal control system for receivables during the Covid-19 period using the mospay application at PT Enseval Putera Megatrding, Tbk, Mataram branch was overall good. The implications of this research include: Reducing the intensity of salesman and collector visits so that it can reduce the spread of Covid 19, reducing lapping by salesmen or collectors, reducing repayment errors by the finance staff team and reducing outstanding accounts, implementing SOP-DBS-DEV- 003 which relates to mospay payment procedures by customers so that compliance theory can be applied to this research, and improve management decision making for outlets that make purchases.
Implementation of Electronic Systems to Improve Taxpayer Compliance Ni Nyoman Sri Rahayu Trisna Dewi
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.p18

Abstract

This research aims to determine the effect of implementing e-billing and e-filing on taxpayer compliance. Research data was collected using a questionnaire. This research uses individual taxpayers at KPP Pratama West Denpasar as respondents with a total of 100 respondents. The data analysis method used in this research is multiple linear regression analysis using the SPSS program. The research results show that the implementation of e-billing and e-filing can increase taxpayer compliance at KPP Pratama West Denpasar.
Measuring the Performance of Private Higher Education: Study of Levers of Control in Culture-Based Higher Education I Gusti Ayu Desni Saraswati Sudirga; Ertambang Nahartyo
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.p19

Abstract

This research explores in depth the non-financial performance measurement mechanism at one of the private universities (PTS) in Bali Province, including the supporting and inhibiting factors in implementing this mechanism. This research is qualitative research with a case study approach. Institutional theory is used as the main theory of research and is correlated with the levers of control framework. Data was collected by interviews and document analysis and analyzed using narrative, content and discourse analysis methods. The results show that PTS is categorized as a highly regulated institution that creates legitimacy, which is the focus of institutional theory. In the levers of control framework, supporting and inhibiting factors for this mechanism are identified through belief systems, boundary systems, diagnostic control systems, and interactive control systems. This research provides an overview of the mechanism for measuring non-financial performance in private universities which has not been carried out in much previous research.
Evaluating the Completeness and Performance of the Internal Audit Unit I Gusti Ayu Putri Alansari
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.p20

Abstract

This research evaluates the completeness and performance of the internal audit unit at PT Gama Multi Usaha Mandiri. This research is qualitative research using primary and secondary data. Primary data comes from in-depth interviews and observations. In-depth interviews were conducted with directors, internal audit units and auditees. Meanwhile secondary data comes from document analysis. The data analysis technique used is a case study approach, namely comparative patterns and descriptive or explanatory preparation. The evaluation results show that the completeness and performance of the internal audit at PT Gama Multi Usaha Mandiri partially meets the International Standards for Professional Practice of Internal Audit by IIA. The internal audit unit of PT Gama Multi Usaha Mandiri is considered to have been able to maximize performance within the company even though there are still several weaknesses. This research makes a practical contribution to PT Gama Multi Usaha Mandiri and policy-wise through consideration of internal audit professional policies.
Analysis of Internal Audit Effectiveness in Government Assistance Program X Using the Management Control Systems Framework Rina Istiani; Vishnu Juwono
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.p06

Abstract

Internal audit plays an important role in ensuring the effectiveness of government assistance programs, particularly in achieving accountability and target accuracy. However, audit findings indicate several weaknesses in its implementation. This study aims to analyze the effectiveness of internal audit using the Management Control Systems framework. A descriptive qualitative approach with a case study method was employed, using in-depth interviews and document analysis. The analysis was based on the dimensions of result control, action control, personnel control, and cultural control. The findings show that the internal audit system has comprehensive control structures, but its implementation is not yet optimal. Performance measurement remains output-oriented, action control tends to be bureaucratic, auditor capacity is limited, and value internalization is uneven. Overall, internal audit effectiveness is moderately effective but requires improvement in outcome orientation, control flexibility, auditor competence, and organizational culture.
The Effect of Auditor's Intention to Use CAATs on Self-Efficacy as a Moderating Variables in UTAUT 3 Adinda Putri Ramadhani; Atta Harjanto
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.p04

Abstract

The progress of audit technology has encouraged the increased use of CAATs as a means of strengthening audit performance and quality. This paper aims to analyze the elements affecting auditors’ motivation to utilize CAATs through the UTAUT 3 model, moderated by self-efficacy. Data was gathered using questionnaires given to auditors who work at public accounting firms in Semarang City, involving a total sample of 223 respondents. The data was analyzed using the Partial Least Square-Structural Equation Modeling method, also known as PLS-SEM. All UTAUT 3 framework factors are confirmed to influence auditors' intention to adopt CAATs, with social influence and performance expectancy appared as the leading factors. Self-efficacy strengthens the relationships between several variables and intention. The evidence reinforces the significance of behavioral and psychological factors in supporting the adoption of audit technology.
Determinants of Stock Returns: The Role of Financial Performance and Corporate Social Responsibility Uswatun Hasanah; Hendra Galuh Febrianto; Dhea Zatira
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.p10

Abstract

This study examines the effect of EPS, ROA, DER, and CSR on stock returns of companies listed in the LQ45 index during 2020–2024. Using a quantitative approach with panel data regression, 15 firms (75 observations) were selected through purposive sampling and analyzed using EViews 13. The results indicate that EPS and ROA have a positive and significant effect on stock returns, emphasizing the importance of profitability. DER shows no significant effect, suggesting leverage is not a key consideration for investors. Meanwhile, CSR has a negative and significant effect, implying it may be perceived as a cost reducing short-term gains. Collectively, all variables significantly influence stock returns, offering insights into investor behavior during the COVID-19 and post-pandemic period.
Determinants of Audit Report Lag with Auditor Reputation as a Moderating Variable Dhina Meilina Sari; Indah Anisykurlillah
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.p08

Abstract

This study examines the effects of financial distress, institutional ownership, tax avoidance, and audit tenure on audit report lag, with auditor reputation as a moderating variable, in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample was obtained through purposive sampling and yielded 132 units of analysis. The research method used Moderated Regression Analysis (MRA). The results show that financial distress has a positive effect on audit report lag, while institutional ownership, tax avoidance, and audit tenure have no effect on audit report lag. Auditor reputation mitigates the effects of tax avoidance and institutional ownership on audit report lag but does not moderate the effects of financial distress and audit tenure on audit report lag. Additionally, leverage, as a control variable, has a negative effect on audit report lag. These findings indicate that a company’s financial condition and auditor quality are critical factors in determining the timeliness of audit completion.

Page 34 of 38 | Total Record : 374

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