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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 392 Documents
 36   37   38   39   40 
The Effect of Profitability, Leverage, and Firm Size on Corporate Social Responsibility Disclosure Aflahalqie Zain; Eka Ardhani Sisdyani
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.p02

Abstract

Corporate social responsibility (CSR) disclosure has become a regulatory obligation for public companies to report their social and environmental performance. Nevertheless, the level of CSR disclosure among manufacturing companies in Indonesia remains relatively low. This research aims to obtain evidence on how factors such as firm size, profitability, and leverage affect CSR disclosure. Utilizing multiple linear regression analysis, a total of 511 observations were gathered from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The results indicate that CSR disclosure is positively influenced by profitability and firm size, whereas leverage has no effect on CSR disclosure. This study contributes to the application of stakeholder theory and provides practical insights for relevant parties, particularly companies and their stakeholders.
The Effect of Green Banking Disclosure, Liquidity, and Operational Efficiency on Banking Profitability with Credit Risk Moderation Lusiyana Pebriyanti; Dhea Zatira; Sustari Alamsyah; Hamdani
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.p05

Abstract

This study aims to analyze the effect of Green Banking Disclosure, liquidity, and operational efficiency on profitability, with credit risk a moderating variabel in conventional banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The study employed panel data regression to examine direct effect and Moderated Regression Analysis (MRA) to test the moderating role of credit risk. The sample consisted of 33 companies with 165 observations selected using purposive sampling. The result indicate that Green Banking Disclosure and liquidity have no effect on profitability, while operational efficiency has a negative effect and credit risk has a positive effect on profitability. Credit risk is unable to moderate the relationship between Green Banking Disclosure and liquidity on profitability, but it is able to moderate the relationship between operational efficiency and profitability
Factors Effecting the Effectiveness of AIS “SAKTI” Based on Delone and Mclean (2003) Modified Models Ardhitian Herdhiantha Ralind; Zaki Baridwan; Arum Prastiwi
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 aim of this research is to empirically test the impact ofsystem quality, information quality, management support on theperceived usefulness, user satisfaction and the effectiveness ofaccounting information systems (AIS). The sample was used by143 respondents from SAKTI users in the Sidoarjo Mud ControlCenter, the Brantas River Region Hall, and the East Java NationalRoad Implementation Hall-Bali Ministry of PUPR. This researchuses primary data obtained from the questionnaire. Datacollection techniques using convenience sampling and dataanalysis techniques using SEM-PLS. Results of system qualityanalysis do not affect user satisfaction, information quality doesnot affect usefulness, system quality affects usefulness, qualityof information affects user satisfactions, management supportaffects customer satisfaction and usefulness, usefulness affectsuser satisfactions and the effectiveness of AIS, user satisfactionsaffects the effectiveness of AIS. Implications of this research arethe development of models to measure the effectiveness of AISand also as a reference for improvements in SAKTI applicationslater on.
Assessing Taxpayer Compliance Using Segmentation: A Case Study of KPP Pratama Jakarta Sawah Besar Dua Muammar Khadafi; Dwi Martani
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

To enhance the supervisory function over taxpayers and improve tax revenue and compliance, the Directorate General of Taxes (DGT) issued SE05/PJ/2022 on Taxpayer Compliance Supervision, refining the earlier SE07/PJ/2020. A key provision of this regulation introduces the segmentation of taxpayers at the Primary Tax Office level. This study evaluates the implementation of taxpayer supervision through the segmentation method. A qualitative research approach was employed, using a case study at KPP Pratama Jakarta Sawah Besar Dua. The evaluation framework was based on criteria established by the OECD (2021), including relevance, coherence, effectiveness, efficiency, impact, and sustainability. The findings indicate that the taxpayer supervision policy utilizing the segmentation method aligns with the needs of the tax office in optimizing its supervisory role. The policy is e-ISSN 2302-8556 Vol. 34 No. 8 Denpasar, 30 Agustus 2024 Hal. 2163-2176 DOI:  consistent with broader tax regulations and aligns with policies implemented by other agencies. Furthermore, it has been effectively and efficiently executed, contributing positively to increased tax revenue and compliance while demonstrating sustainability. Given these outcomes, the continuation and further enhancement of this policy are recommended. 
The Influence of Audit Committee Size, Public Ownership, and Corporate Profitability on the Timeliness of Financial Statement Publication Cristiano Ronaldo Harijono; Dodik Ariyanto
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p02

Abstract

This study aims to examine the effect of audit committee size, public ownership, and profitability on the timeliness of financial statement publication within the banking sector listed on the Indonesia Stock Exchange for the 2022-2024 period. Data were collected through non-participant observation, resulting in 141 observations selected via purposive sampling. The analytical technique employed is logistic regression. The findings demonstrate that profitability has a significant positive effect on the timeliness of financial statement publication. Conversely, audit committee size and public ownership do not have a significant impact on reporting timeliness. In conclusion, highly profitable banks possess a stronger incentive to promptly convey their performance information to the market, while the firm size control variable is proven to significantly increase the probability of reporting timeliness.
Moderating Role of Institutional Ownership on Financial Distress, Leverage, and Tax Avoidance Aurelius Richaldo Jaya Dwi; Yana Ulfah
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p06

Abstract

This research examines institutional ownership as a moderator in the relationship among financial distress, leverage and tax avoidance. Tax avoidance remains a persistent issue in Indonesia's mining sector, such as transfer pricing and profit-shifting practices used to reduce tax liabilities. Using financial statements of 23 mining companies on Indonesia Stock Exchange in 2020–2024 as secondary data. Multiple Linear Regression and Moderated Regression Analysis were applied to test the hypothesized relationships. Findings show that financial distress has no influence on tax avoidance, while leverage exerts a significant negative influence on it. Furthermore, institutional ownership weakens the influence of financial distress on tax avoidance but is unable to moderate the influence of leverage on tax avoidance.
Does Fintech Affect MSME Performance? The Mediating Roles of Transparency and Financial Literacy Jane Angelica Phieter; Luky Patricia Widianingsih
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p05

Abstract

The MSME sector serves as a vital pillar of the national economy, yet its business sustainability is often hindered by suboptimal management practices. This study aims to evaluate the impact of financial technology adoption on MSME performance through the mediating roles of transparency and financial literacy. Data were gathered from 130 MSME owners in Surabaya via purposive sampling and analyzed using SEM-PLS. Findings reveal that fintech does not directly influence performance. Instead, its benefits are realized only when bridged by improved financial understanding and information disclosure. This research concludes that the synergy between digital integration and owners' cognitive capabilities is the primary driver of MSME performance.
The Impact of ESG on Financial Performance, Moderated by Firm Size, in the SRI-KEHATI Index Citra Aura Arista; Ayu Puspitasari; Nina Febrianti Dosinta
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p09

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) Score on company profitability proxied by Return on Assets (ROA) in companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from company financial reports and ESG data. The research sample consists of companies that have complete ESG Score data during the observation period. The analysis technique used is panel data regression with company size (Ln Total Asset) as a moderating variable. The results show that ESG Score has a positive effect on company profitability. Companies with better ESG implementation tend to have more stable financial performance and higher profitability levels. In addition, company size also has a positive effect on profitability. This study indicates that ESG can become a business strategy that supports sustainability and improves company performance in the long term.
Effect of Capital Intensity, Leverage, and Profitability on Tax Aggressiveness with Firm Size Moderation Taufiq; Baihaqi Fanani; Budi Susetyo
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p01

Abstract

Tax aggressiveness has emerged as a management technique to reduce the fiscal burden caused by stagnant tax revenue in the mining sector and conflicts of interest between the government and business actors. Understanding the financial elements that influence this behavior is crucial given this phenomenon. In this context, this study aims to examine the effect of capital intensity, leverage, and profitability on tax aggressiveness, with company size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Secondary data were obtained from financial statements with a total of 306 observations and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that capital intensity has a positive effect, profitability has a negative effect, and leverage has no effect on tax aggressiveness. Company size does not moderate the relationship between capital intensity and leverage, but it does weaken the effect of profitability on tax aggressiveness.  
A Study of the Transformation of the Government Agency Performance Accountability System (SAKIP) of Surabaya City as a National Replication Model Pandji Harsanto; Nur Handayani
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p04

Abstract

This research is motivated by the fact that the implementation of the Government Agency Performance Accountability System (SAKIP) across various local governments still faces challenges, such as poor integration between planning and budgeting, performance measurement that is not yet fully outcome-oriented, and reporting that tends to be merely administrative. Amidst these conditions, the Surabaya City Government has demonstrated outstanding achievements by securing the SAKIP "AA" rating, with scores of 90.24 in 2024 and 91.83 in 2025. This study aims to analyze SAKIP implementation, performance accountability mechanisms, and their link to local performance outcomes. A descriptive-qualitative method was employed, utilizing a case study approach involving interviews and document analysis. The findings indicate that Surabaya's SAKIP success is driven by leadership commitment, digital integration via the GRMS, individual performance measurement, transparent reporting, and robust internal oversight. This success is reflected in the SAKIP "AA" rating, an Unqualified Opinion (WTP) on financial statements, strong financial performance, and improvements in development indicators. Despite lingering challenges regarding human resource capacity and coordination, the Surabaya model holds potential for replication by other local governments.

Page 38 of 40 | Total Record : 392

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