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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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Moderation of Firm Size and Intellectual Capital on the Effect of Profitability on Firm Value Kadek Dwi Pramesti; A.A Ngurah Bagus Dwirandra
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 examine the effect of profitability on firm value with the moderating variables of firm size and intellectual capital. The population of this research is 47 mining companies listed on the Indonesia Stock Exchange in 2016–2020. The research sample used purposive sampling so that 29 companies were selected with a period of 5 years of observation, so a sample of 145 observations was obtained. The data analysis technique used Moderated Regression Analysis (MRA). This research finds that profitability, firm size and intellectual capital have a positive and significant effect on firm value. Firm size and intellectual capital can moderate the positive effect of profitability on firm value. This type of moderation includes quasi-moderation in which the two moderating variables that interact with the independent variable (profitability) are also independent variables.
ESG Performance and Its Impact on Mitigating Cost of Capital: Evidence from Southeast Asia Anggi Saputra; Annisaa Rahman
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

In response to global challenges such as climate change, social injustice, and the growing demand for corporate ethics, Environmental, Social, and Governance (ESG) factors have become central to business, investment, and public policy agendas. This study aims to provide empirical evidence on the impact of ESG performance on the cost of capital. The research sample consists of non-financial companies listed on stock exchanges in developing Southeast Asian countries from 2018 to 2023. Using panel data regression analysis with STATA version 17, the findings reveal a significant positive relationship between overall ESG performance and the environmental pillar's impact on the cost of capital. However, the social and governance pillars do not show a significant effect on the cost of capital. Further analysis reveals that while ESG performance significantly reduces the cost of debt, it has no impact on the cost of equity. These results suggest that ESG-related practices are not yet fully valued by capital markets and stakeholders in developing Southeast Asian countries.
Predicting Financial Distress in the Indonesian Retail Industry Aurora Angela; Oktavianti; Nindy Tanison
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 threat of financial distress necessitates that companies develop appropriate strategies to anticipate conditions that may lead to financial instability. One effective method for predicting financial distress is through the analysis of financial ratios. This study focuses on four key financial ratios: operating capacity, profitability, leverage, and cash flow, to examine their predictive power regarding financial distress. The research encompasses the entire population of retail sector companies in Indonesia, with data spanning from 2019 to 2022. The findings indicate that all four variables—operating capacity, profitability, leverage, and cash flow—are significant predictors of financial distress. Specifically, operating capacity, profitability, and cash flow exhibit a negative relationship with financial distress, suggesting that higher values in these variables are associated with lower financial distress risk. Conversely, leverage demonstrates a positive relationship, indicating that higher leverage increases the risk of financial distress. In conclusion, the study underscores the importance of these financial ratios in predicting financial distress within Indonesia's retail industry, highlighting the need for companies to monitor and manage these variables proactively to mitigate potential financial challenges.
Effect of Timeliness of Financial Report Publication, Income Smoothing and Growth Opportunities on Earnings Response Coefficient Putu Friska Devi Lionita Putri; I Gde Ary Wirajaya
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 purpose of this study was to examine the effect of timeliness of financial report publication, income smoothing and growth opportunities on the earnings response coefficient. In addition, to test differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic. The population in this study is 768 companies listed on the Indonesia Stock Exchange in 2018-2021. This study used probability random sampling technique, which was stratified random sampling and obtained sample data of 263 companies. The data analysis technique used is multiple linear regression and paired sample T-test. The results of data analysis show that the timeliness of financial report publication and growth opportunities have a positive effect on the earnings response coefficient. Meanwhile, income smoothing has a negative effect on the earnings response coefficient. In addition, there are differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic..
Tax Incentives, Tax Knowledge and Taxpayer Compliance:Empirical Study with the Issuance of PMK Number 44 / PMK.03 / 2020 Nadira Pradnya Paramita; I G A M Asri Dwija Putri
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 is to determine the impact of taxpayer compliance on public sector corporate taxpayers in South Badung Regency according to PMK Number 44 PMK.03 / 2020 and tax knowledge during the Covid-19 pandemic. This research was conducted on MSMEs registered as taxpayers in South Badung Regency. The total sample taken using the proportional random sampling method with the Slovin technique was 100 MSME taxpayers registered in South Badung district. The analysis technique used was multiple linear regression analysis. . Based on the data that has been collected and the test results using multiple linear regression models, the following conclusions can be drawn: the impact of tax incentives has a positive effect on corporate taxpayer compliance in the SME industry in the southern part of Badung Regency. Taxpayer knowledge has a positive effect on corporate taxpayer compliance in the MSME environment of South Badung Regency.
Exploring the Impact of Corporate Governance, Organizational Commitment, and Tri Hita Karana Culture on Financial Performance Ni Nengah Nari Utari; I Wayan Suartana
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 objective of this study is to assess the effects of Good Corporate Governance (GCG) Principles, Organizational Commitment, and Tri Hita Karana (THK) Culture on the financial performance of Lembaga Perkreditan Desa (LPD) in Karangasem Regency. The research includes a population of 190 LPDs in Karangasem Regency, using a purposive sampling method to select 20 LPDs. Data were collected through questionnaires distributed to respondents holding the roles of Pemucuk and Panureksa at these LPDs. Multiple linear regression analysis was employed to analyze the data. The findings reveal that GCG Principles, Organizational Commitment, and THK Culture positively affect the financial performance of LPDs, suggesting that enhancing these factors can significantly improve financial outcomes across LPDs in Karangasem Regency.
Evaluation of Laundry Cost of Sales Calculation In a Large Scale Laundry Company Muhammad Akbar Nur; Eliza Fatima
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 research aims to find out the calculation formula of the laundry Cost of Sales (COS) that PT.X applied and evaluate it using the activity-based costing (ABC) method. The object of this research is a large-scale laundry company that provides quality laundry services and free delivery to various clients in the Greater Jakarta area (Jabodetabek). The method used in this research is qualitative with a case study approach. The research results show that the current COS calculation per kg of hotel laundry is 40,43% greater (overcosting) than the ABC method. Meanwhile, COS per kg of guest & uniform laundry is 20,74% smaller (undercosting) than the ABC method. Other results show that the gross profit margin for both laundries is 5,64% greater if PT.X uses the ABC method. The large number of indirect costs and there are the differences in machine use and manual handling each of laundry indicate that activity-based costing needs to be considered by company management to obtain more appropriate cost product information.
Empirical Analysis of Tax Avoidance Aggressiveness in the Context of Corporate Social Responsibility and Corporate Governance Rachma Marta Nurdiyani; Junaidi; Icuk Rangga Bawono; Suparmono
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 issue of tax avoidance remains intriguing for further investigation in empirical studies. This research was conducted to re-examine the influence of corporate social responsibility and corporate governance on aggressive practices in tax evasion. The data source is from manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange between 2017 and 2021. This research used 168 companies with a purposive sampling method. Data analysis uses multiple linear regression using statistical software for social sciences. The research results show that the variables of corporate social responsibility, the presence of independent commissioners, and institutional ownership have a significant negative impact on aggressive practices in tax evasion. On the other hand, there is no significant influence of the audit quality variable on tax evasion. Therefore, the higher the level of corporate social responsibility disclosure, the proportion of the presence of an independent board of commissioners, the quality of audits, and the proportion of institutional ownership, the level of aggressive practices in tax evasion tends to decrease.
ESG Disclosure and Tax Avoidance The Mediating Role of Financial Constraints Putu Dhira Pratiwimba; Heru Tjaraka
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.p01

Abstract

The objective of this reserach is to determine the extent to which ESG disclosure affects tax avoidance, with a focus on how financial constraints mediate this relationship within Indonesian non-financial companies. The data were analyzed using Hayes PROCESS Model 4. ESG disclosure is found to be able to reduce tax avoidance actions, indicating that increased ESG disclosure is associated with greater corporate compliance. Interestingly, the results indicate that financial constraints do not serve as a mediating mechanism in this context. Rather, financial constraints independently correlate negatively with tax avoidance, implying that capital-constrained firms may shy away from aggressive tax strategies. Supplemental findings reveal that the social pillar is the primary catalyst behind the ESG-tax avoidance link. These results highlight the role of ESG disclosure as a transparency mechanism and the importance of disaggregated analysis in understanding corporate tax behavior.
Regulatory Pressure as a Moderator of the Effects of Environmental Performance, Environmental Costs, and Company Size on Financial Performance Nova Nurhaslinda; Dwiarso Utomo
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.p07

Abstract

This study examines the effects of environmental performance, environmental expenditure, and firm size on the financial performance of mining companies listed on the Indonesia Stock Exchange between 2021 and 2023. It further considers the moderating role of regulatory pressure. Using purposive sampling, 32 companies were selected, yielding 96 firm-year observations. The proposed relationships were tested using moderated regression analysis. The findings indicate that environmental performance, environmental expenditure, and firm size are positively associated with financial performance. In addition, ISO 14001 certification, employed as a proxy for regulatory pressure, strengthens the positive associations between environmental performance and financial performance and between firm size and financial performance. However, regulatory pressure does not significantly moderate the relationship between environmental expenditure and financial performance. Overall, the findings suggest that compliance with recognised environmental standards may generate strategic and financial benefits, whereas environmental expenditure appears to remain primarily compliance-driven

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