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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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Analyzing General Anti-Avoidance Rule (GAAR) Policy in Indonesia Zulfa Royani; Yulianti
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The General Anti-Avoidance Rule (GAAR) provision, rooted in the substance over form principle, has been codified in the HPP Law and Government Regulation No. 55/2022. Much of the prior research on GAAR was conducted before the enactment of these regulations. To address this gap, the present study aims to assess the legal certainty of Indonesia's GAAR as it pertains to the substance over form principle and offers recommendations for improving the law in this area. This study adopts a qualitative research methodology, utilizing a case study approach that includes a review of relevant literature and interviews with regulators and stakeholders. The findings reveal that the GAAR provision outlines three specific conditions under which it can be applied. However, the provision does not explicitly state that obtaining a tax benefit must be the primary purpose of the transaction, leaving some ambiguity. To enhance the clarity and effectiveness of the GAAR, the implementing guidelines should emphasize this clause and provide clear definitions for "transaction," "tax benefit," and the "purpose test." Whether these terms are interpreted broadly or narrowly should align with the intended scope of Indonesia's GAAR.
Market Response to Policy Announcements: An Analysis of Capital Market Reactions to the Introduction of Battery Electric Vehicle Incentives in Indonesia Kadek Ayu Esa Pratiwi; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Information entering the market can influence investor behavior, as reflected in abnormal returns and fluctuations in trading volume activity. This study aims to analyze the market's reaction to the announcement of Minister of Finance Regulation Number 38 of 2023. Drawing on the efficient market hypothesis, specifically the semi-strong form, this research employs an event study methodology over a 15-day window (t-7 to t+7). The sample consisted of 10 companies within the automotive and components subsectors, evaluated using one-sample t-tests, onesample Wilcoxon signed-rank tests, and paired-sample Wilcoxon signed-rank tests. The findings revealed significant abnormal returns and changes in trading volume activity surrounding the announcement. These outcomes suggest that the market perceived the announcement positively, significantly impacting investor reactions.
Account Representative’s Challenges in Supervising Affiliated Transactions on Intragroup Loans Heni Wuryaningsih; Siti Nuryanah
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Amendments to the supervisory business process by the Directorate General of Taxes in SE-05/PJ/2022 require the Account Representative to conduct transfer pricing analysis. The analysis at the supervision stage is expected to improve cooperative compliance and reduce transfer pricing disputes. This study will examine the problems in monitoring affiliate transactions on intragroup loans by Account Representatives as a result of business process changes. This study makes a empirical contribution by addressing research gap in affiliate transactions on intragroup loans from the standpoint of tax supervisions. This study is a case study on Account Representatives at the Directorate General of Taxes, conducted using qualitative descriptive methodologies. Open-ended surveys and interviews are utilized for triangulation purposes to increase the level of validity. The findings revealed that barriers to the supervision of affiliate transactions on intragroup loans include inadequate personnel capability, lack of taxpayer cooperation, regulatory issues and organizational issues.
The Effect of CSR Disclosure and Environmental Performance on Financial Performance with Foreign Ownership as a Moderator Wayan Mila Cahya Sari; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Financial performance is a benchmark that describes the financial condition and success achieved. The purpose of this study is to empirically examine the influence of CSR disclosure and environmental performance on financial performance moderated by foreign ownership. This research conducted on companies that are members of the SRI-KEHATI Index of the BEI in period 20172020. Samples are selected by nonprobability sampling method and purposive sampling technique, the samples were 12 companies with 48 observations. Data collected through non-participant observation method. The analysis techniques used are descriptive statistics, classical assumptions, and moderated regression analysis (MRA). The results showed that CSR disclosure has a positive effect on financial performance. Environmental performance has a positive effect on financial performance. Foreign ownership can moderate with strengthens the effect of CSR disclosure and environmental performance on financial performance.
The Influence of Fraud Triangle and Religiosity in Influencing Corruption Intentions in the Village Fund Budget Pradhanggi Kusumadewi; Siti Mutmainah
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Corruption is one type of fraud in Indonesia that must be watched out, because based on international transparency data on January 31 2023, Indonesia's Corruption Perception Index (CPI) in 2022, namely 34, experienced the most drastic decrease of 4 points compared to Indonesia's CPI in 2021. The decreasing score shows that there is a lack of support from stakeholders because it is still slow in responding to corrupt practices. Corruption apparently also occurs in villages, because based on ICW data, since the allocation of village funds by the government in 2015, the trend of corruption cases continues to increase until 2022. The aim of this research is to test and analyze the influence of pressure, opportunity, rationalization and religiosity on intention to commit corruption in the village budget. The research method was carried out quantitatively, by distributing questionnaires to the entire village population in Serang-Banten Regency, totaling 326 villages. The data analysis technique in this research uses SEM-PLS. The results of the study show that (1) Pressure does not influence the intention to corrupt the village fund budget, (2) Opportunity positively influences the intention to corrupt the village fund budget, (3) Rationalization positively influences the intention to corrupt the village fund budget, and (4) Religiosity does not influence the intention corruption in the village fund budget.
Effect of Green Accounting Implementation, Profitability, Leverage, Board of Commissioners Size, and Media Disclosure on CSR Disclosure Agnes Monika Febrianti Kondo; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility to stakeholders and the community because of the damage caused by the company's operations. The purpose of this study is to empirically prove the effect of the application of green accounting, profitability, leverage, size of the board of commissioners, and media disclosure on CSR disclosures in mining companies which successively during the 2016-2020 period received PROPER awards from the Ministry of Environment and Forestry with 40 samples. Data collection is done by literature study. The data collected were analyzed using multiple linear regression analysis. The results show that green accounting and media disclosure have a significant positive effect on CSR disclosure, profitability and leverage have a negative effect on CSR disclosure, the size of the board of commissioners has no significant effect on CSR disclosure.
Green Accounting as Pure Moderation: Foreign Ownership on Financial Performance Arya Raqli Purmalastu; Hadi Pramono; Azmi Fitriati; Rezky Pramurindra
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research aims to determine the impact of foreign ownership on the financial performance, where green accounting is a moderating variable. Green accounting is implemented using a percentage of environmental cost allocation in the statement of financial position. The analysis was carried out using multiple linear regression techniques using IBM SPSS 26. The sample used was sub-industrial mining companies registered on the IDX in 2019-2022, using a purposive sampling method to obtain 24 companies and 96 observation data. Based on the research results, it shows that foreign ownership has an effect on financial performance and green accounting is able to strengthen the influence of foreign ownership on financial performance.
Breaking Through the Wall of Occupational Fraud: A Systematic Literature Review Arni Pudjiwati; Dwi Cahyo Utomo
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Occupational fraud is a significant threat to the integrity and sustainability of an organization. This study presents a systematic literature review on occupational fraud. This research uses the Scopus database without any year restrictions. Thirty-five articles were identified for further analysis. Our findings highlight a deep understanding of the motivations and driving factors behind fraudulent behavior, as well as the need for a holistic approach to managing occupational fraud. This research provides valuable insights for practitioners, researchers, and policymakers in their efforts to overcome the challenges organizations face in preventing and detecting occupational fraud. This research enriches the literature review on occupational fraud, which is still difficult to find.
The influence of Theory of Planned Behavior Components on Dysfunctional Audit Behavior Among Indonesian Audit Board Auditors Ni Made Karina Dwitya Savitri; Dewa Gede Wirama
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study seeks to analyze the elements of the theory of planned behavior (TPB) influence on the dysfunctional intentions and behavior among the auditors of The Audit Board of Indonesia (BPK RI) Representative of Bali Province. Data were collected from 60 auditors through purposive sampling technique using questionnaires. Data analyzed using linear regression analysis techniques with using SPSS software. The analysis results implied that auditors' permissive attitude towards dysfunctional behavior and perceived control in the form of ease of performing dysfunctional behavior have a positive influence on auditors' intention to engage in dysfunctional behavior. However, subjective norms have no influence on auditors' intention to engage in dysfunctional behavior. Furthermore, the intention to behave dysfunctionally has a positive effect on the dysfunctional behavior of BPK RI Representative of Bali Province auditors.
Respon Retoris Perusahaan Terindeks SRI-Kehati terhadap Isu Sosial dan Lingkungan yang Diekspos Media Putu Ayu Dea Rhizma; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study seeks to examine the rhetorical responses of companies indexed by SRI-Kehati to social and environmental issues as presented in their sustainability reports. Additionally, it aims to compare these responses with those from non-indexed companies and to investigate the correlation between negative media exposure and companies' rhetorical strategies. The study encompasses 60 observations and utilizes both qualitative and quantitative analytical approaches. The findings reveal that companies employ a range of rhetorical strategies to address media exposure concerning social and environmental issues. Moreover, the analysis demonstrates a significant difference in rhetorical responses between companies indexed by SRI-Kehati and those that are not. There is also a notable negative correlation between the extent of negative media exposure and the nature ofthe companies' rhetorical responses, suggesting that increased negative media attention influences the strategies companies adopt in their sustainability reporting.

Page 36 of 38 | Total Record : 374

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