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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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The Cliff Effect Following the OJK Restructuring on the Credit Quality of ABC Rural Bank Audita Salsabila Nasution; Widya Perwitasari
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.p03

Abstract

This study aims to analyze the cliff effect phenomenon on the asset quality of Rural Banks (BPR) following the termination of the Financial Services Authority's (OJK) credit restructuring policy. Employing a descriptive quantitative approach, this study utilizes year-on-year trend, comparative, and pre-post policy analyses to identify structural changes in the Non-Performing Loan (NPL) ratio through discontinuity analysis before and after the revocation of POJK No. 11/POJK.03/2020 in March 2024. The data utilized consist of the published financial statements of BPR ABC for the 2020–2024 period. The results indicate a structural discontinuity across three phases. The average NPL during the full relaxation phase (2020–2022) at 5.67% spiked in two waves, reaching 9.79% in 2023 and 15.47% in 2024. This total increase of 9.80 percentage points indicates a cliff effect. These findings demonstrate that countercyclical policies can create distortions in risk signals, potentially misleading decision-making processes. This study provides significant implications for regulators and bank management in designing more adaptive risk mitigation policies.
The Role of Profitability, ESG Disclosure and Financing Decisions on Firm Value with Dividend Policy as a Mediating Variable Lidzah Abidah; Dhea Zatira; Sustari Alamsyah; Hendra Galuh Febrianto
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.p09

Abstract

In the Indonesian property and real estate sector, firm value fluctuated due to economic pressures, highlighting the need to understand the factors affecting it as an indicator of corporate performance and future prospects. This study aims to analyze the effect of profitability, ESG disclosure, and financing decisions on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2020-2024. The sample consists of 12 companies with 60 observations. Data were analyzed using panel data regression and the Sobel test. The results indicate that profitability and financing decisions have a positive effect on firm value, while ESG disclosure and dividend policy have no effect. Regarding dividend policy, profitability has a positive effect, whereas ESG disclosure and financing decisions have no effect. Dividend policy does not mediate variable relationships. Thus, firm value is determined by financial performance.
Business Ethics and the Effectiveness of Sustainability Reporting on Firm Performance Resti Amelia Putri; Nadia Anridho
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.p01

Abstract

The effectiveness of sustainability disclosure in improving corporate performance remains debated in the literature, particularly in the context of emerging markets. This study aims to examine the influence of sustainability reports on corporate performance and the moderating role of business ethics in this relationship. Secondary data were obtained from Bloomberg Terminal and MSCI Sustainability Analytics on 300 non-financial companies listed on the Indonesia Stock Exchange over the 2020–2024. The analysis used moderated regression analysis using the PROCESS Hayes Model. The test results indicate that sustainability reports have a significant positive effect on corporate performance, and business ethics have been shown to conditionally strengthen this influence. This finding is consistent across both accounting-based and market-based performance measures. This study confirms that the effectiveness of sustainability reports as a value creation instrument is conditionally determined by the quality of the corporate business ethics that underpin them
Determinants of Firm Value in Indonesia’s Property and Real Estate Sector Muhamad Rafly Alifadi; Fanji Farman
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.p05

Abstract

This study examines the effects of profitability, liquidity, and leverage on firm value in property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The study used panel data from 204 observations and applied panel regression analysis with the Fixed Effect Model. The findings show that the model significantly explains firm value variation with an Adjusted R² of 0.902 and Sig. F of 0.000. Liquidity (CR) has a positive and significant effect on firm value, while profitability (ROA) and leverage (DER) have positive but insignificant effects. Firm size (SIZE), used as a control variable, negatively affects firm value. These findings indicate that liquidity is the main determinant of firm value in the property and real estate sector. The study implies that investors tend to prioritize financial stability and liquidity in assessing firm value.
The Effect of Dividend Policy and Corporate Social Responsibility on Company Value Ni Kadek Piora Puspita; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p04

Abstract

The company value is a crucial aspect that needs to be considered because it reflects the company's performance, which can influence investors' perceptions of the company. This study aims to investigate the impact of dividend policy and corporate social responsibility on company value, using the company's age as a control variable. The study was conducted on all listed companies on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling, resulting in 112 observational data samples. The analysis technique used in this study was multiple linear regression, assisted by SPSS software. The study's results show that dividend policy and corporate social responsibility have a positive impact on company value.
Corruption Levels: Audit Findings and Financial Performance in Provincial Governments in Indonesia Desri Yanto; Media Kusumawardani
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p03

Abstract

This study aims to examine the influence of local government financial performance, audit findings, and follow-up to audit recommendations on corruption levels in Indonesia. Furthermore, the study also examines the role of audit opinion as a moderating variable in strengthening or weakening the relationship between these variables and corruption levels. The population in this study covers all 38 provinces in Indonesia. Sampling was conducted using a purposive sampling method, resulting in 34 provinces as samples with a total of 208 observations during the 2018–2023 period. The results show that financial performance, as measured by the efficiency ratio, audit findings, and follow-up to audit recommendations, significantly influences corruption levels. Meanwhile, the Regional Financial Independence Ratio (RFI) does not significantly influence corruption levels. Regarding the moderating role of audit opinion, it was found that audit opinion was unable to strengthen the relationship between the Regional Financial Independence Ratio (RFI) and follow-up to audit recommendations on corruption levels. Conversely, audit opinion was proven to strengthen the relationship between the efficiency ratio and audit findings on corruption levels.
Disclosure of Stakeholder Engagement, Proportion of Women on The Board of Directors, and Profitability Made Dany Mahendra
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p09

Abstract

The tourism sector has a high dependence on social acceptance and stakeholder engagement, so sustainability practices are a strategic issue for companies. This study aims to analyze the influence of the proportion of women on the board of directors and the profitability of companies on the disclosure of stakeholder involvement in tourism sector companies in Indonesia. The study uses data on tourism companies listed on the Indonesia Stock Exchange for the period 2023–2024, with the measurement of stakeholder involvement referring to the GRI 2-29 indicator. The analysis was carried out through multiple linear regression with profitability as the control variable. The results showed that the proportion of women on the board of directors and the profitability of the company did not have a significant effect on the disclosure of stakeholder engagement. These findings indicate that women's representation on boards is still symbolic and has not been accompanied by a substantive role in driving sustainability practices. This study emphasizes the relevance of Feminism Theory in exposing the structural and cultural limitations of corporate governance in Indonesia's tourism sector.
The Influence of Financial Literacy, Financial Inclusion, and Ease of Use on the Decision to Use QRIS among SMEs in Denpasar City Kadek Erma Damayanti; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p06

Abstract

QRIS (Quick Response Code Indonesian Standard) is a payment system in Indonesia that uses QR codes to facilitate transactions through digital wallet or banking applications, allowing for fast, secure, and efficient payments. The aim of this research is to obtain empirical evidence of the influence of Financial Literacy, Financial Inclusion, and Ease of Use on the Decision to Use QRIS among SMEs in Denpasar. The method of collecting data from the sample uses questionnaires conducted offline and online to MSME actors who use QRIS in transacting in their businesses. A total of 100 responses were collected and analyzed using SPSS. The results indicate that Financial Literacy and Ease of Use has an effect the decision to use QRIS on the decision to use QRIS while Financial Inclusion has no effect on the decision to use QRIS.
The Impact of Risk Disclosure on the Influence of Leverage, Profitability on Company Value Suhatta Nur Rochman; Nur Handayani
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p10

Abstract

This study aims to analyze the effect of leverage and profitability on firm value with risk disclosure as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the post-COVID-19 economic recovery period from 2020 to 2024. The research sample was selected using purposive sampling based on the availability of complete financial statements and annual reports throughout the observation period and published on the Indonesia Stock Exchange website. Firm value is viewed as a reflection of market confidence in the company’s financing policies and financial performance, while risk disclosure is measured using the PSAK 60 disclosure index, which encompasses various types of financial and operational risks. Firm value is measured using Tobin’s Q, leverage is measured by the Debt to Equity Ratio (DER), profitability is measured by Return on Equity (ROE), and risk disclosure is measured using a disclosure index based on PSAK 60. Data analysis was conducted using Moderated Regression Analysis (MRA) on financial statements and annual reports of the purposively selected sample companies. The results indicate that leverage and profitability have a significant positive effect on firm value, and risk disclosure also has a direct, significant positive effect on firm value. These findings confirm that risk transparency serves as a positive signal for investors in evaluating energy sector companies characterized by high levels of risk. This also suggests that high-quality risk disclosure can become a corporate strategy for enhancing firm value.
Good Corporate Governance, Capital Structure, and Earnings Management: Moderating Sustainability Reporting in Energy Issuers Nabila Salma Anindyatama; Isroah
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p08

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms, as indicated by the board of directors, audit committee, independent board of commissioners, managerial ownership, and capital structure, on earnings management in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. This study also examines the moderating role of sustainability reporting, measured using the GRI disclosure index, in this relationship. This study uses a quantitative approach with purposive sampling of 22 energy sector companies, resulting in 88 observations. Earnings management is measured using the Modified Jones Model, while sustainability reporting is measured based on the completeness of disclosure of the GRI Universal Standards 2021 and energy sector-specific standards. Data analysis used multiple linear regression and Moderated Regression Analysis (MRA). The results show that only managerial ownership has a significant negative effect on earnings management, while the board of directors, audit committee, independent board of commissioners, and capital structure have no significant effect. The audit committee even shows a significant positive effect on earnings management. As a moderating variable, sustainability reporting was found to strengthen the supervisory function of the audit committee and weaken the positive influence of capital structure on earnings management, but it weakened the effectiveness of the board of directors and independent commissioners. These findings indicate the phenomenon of ceremonial adoption in the implementation of GCG and sustainability reporting in the Indonesian energy sector, where the formal governance structure does not yet reflect a substantive supervisory function

Page 35 of 38 | Total Record : 374

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