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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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INDONESIA
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 145 Documents
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Application of UTAUT 2 Model on E-Filing Usage Behavior Putu Andy Suarna Dwipa; Gayatri
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p03

Abstract

The research conducted has a focus on knowing the factors that influence the intention and behavior of using e-Filing through the application of the UTAUT 2 Model. This research was conducted at Denpasar Barat and Denpasar Timur Tax Office. The sampling method used is purposive sampling with a sample of 100 respondents who have met the criteria as a sample. Structural Equation Model-Partial Least Square is used for data analyzing. The findings obtained indicate that the intention to use e-Filing is supported by business expectations, socio-cultural factors, beliefs and is not supported by habits and usage intentions. 
Institutional Ownership as a Moderator in the Relationship Between Enterprise Risk Management, Profitability, and Firm Value Ni Putu Hanna Windu Sari; Anak Agung Ngurah Agung Kresnandra; I Ketut Sujana
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p05

Abstract

Firm value is an indicator of a company's condition, reflected through its share price. This research aims to provide empirical evidence on the influence of Enterprise Risk Management (ERM) and profitability on firm value, as well as the moderating effect of institutional ownership on the relationships between ERM, profitability, and firm value. The population for this study consists of companies within the banking subsector listed on the Indonesia Stock Exchange (IDX) over the period 2020-2022. A nonprobability sampling method was utilized, yielding a sample of 63 observations. Data were analyzed using Moderated Regression Analysis. The results indicate that ERM and profitability positively impact firm value. Additionally, institutional ownership strengthens the effects of ERM and profitability on firm value.
The influence of financial literacy, financial technology, financial attitudes, and financial self-efficacy on the financial behavior of Generation Z Marselien, Lusiana Aryanti; Yola Andesta Valenty
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p12

Abstract

This study aims to analyze the influence of financial literacy, financial technology, financial attitude, and financial self-efficacy on financial behavior among Generation Z in Jakarta. The population in this study is Generation Z residing in Jakarta with a total population of 2,678,252 people. The sampling technique used the Slovin formula with a margin of error of 10%,resulting in data from 166 respondents via a questionnaire. The data was analyzed using the partial least squares structuralequation modeling (PLS-SEM) method with the assistance of SmartPLS 3.0 software. The results of the study indicate that all four independent variables have a positive and significant influence on financial behavior.
IPOs and Stock Returns: The Role of Capital Structure, Firm Size, Profitability, and Firm Value Andiyanto, Stevanus; Amir; Edi Joko Setyadi; Selamet Eko Budi Santoso
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p11

Abstract

The aim of this research is to empirically test the relationship between stock returns and capital structure, company size, profitability and company value. The population in this study are companies that conducted an Initial Public Offering (IPO) on the Indonesia Stock Exchange (BEI) in 2020-2023. The sample was determined using the purposive sampling method. Data were analyzed using panel data analysis techniques. The results of this study found that company size has a positive effect on stock returns, while capital structure and profitability have no effect on stock returns and company value has a negative effect on stock returns.
The Effect of Budget Variance on Changes in Regency/City Expenditure Budgets in South Sumatra Errika; Sari, Yuliana; Oktarini, Kurnia Widya
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p04

Abstract

This study analyzes the impact of variations in expenditure and revenue budgets on changes in expenditure budgets in district / city governments in South Sumatra. The sample was divided into 11 districts and 4 cities using purposive sampling technique. Data processing used a multiple regression statistical approach with multiple variables as well as classical assumption testing operated through the SPSS version 26 program. The research findings revealed that expenditure budget variation had a partially significant negative impact on budget changes, while revenue variation showed a significant positive influence. Simultaneously, however, both variables had a significant impact on budgetary changes. This study is expected to be a suggestion for local governments to form more appropriate budget policies, as well as an additional reference for further research in the field of local financial management.
Factors Influencing the Interest in a Career as a Public Accountant Ni Luh Intan Puspita Dewi; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Career interest describes an individual's interest in a particular field of work that is part of the initial stage of career development. This study aims to obtain empirical evidence regarding the influence of labor market considerations, financial rewards, family environment, professional recognition, professional training on career interest as a public accountant. The sampling method used was snowball sampling. The sample size was 156 respondents and was analyzed using SEM-PLS. Data collection was carried out using a survey method and distributing questionnaires. The results of this study indicate that labor market considerations, financial rewards, family environment, professional recognition, professional training increase career interest as a public accountant. The theoretical implications of this study support the empirically proven hierarchy of needs theory. The results of this study provide practical implications for public offices that labor market considerations, financial rewards, family environment, professional recognition, professional training influence career interest as a public accountant.
The Effect of Profitability and Leverage on Corporate Social Responsbility Disclosure Natania, Ni Made Amara; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Studi ini mengkaji pengaruh profitabilitas dan leverage terhadap pengungkapan CSR pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. CSR krusial di sektor ini karena potensi dampak lingkungannya yang tinggi, sehingga diperlukan untuk mendapatkan legitimasi dan menjaga hubungan dengan para pemangku kepentingan. ROE digunakan untuk menilai profitabilitas, sementara DER digunakan untuk mengukur leverage. CSR dievaluasi menggunakan Standar GRI 2021, kategori 300 (lingkungan) dan 400 (sosial). Hasil studi regresi linier berganda menunjukkan bahwa leverage dan profitabilitas memiliki dampak positif terhadap pengungkapan CSR. Temuan ini semakin memperkuat pemahaman kita tentang motivasi perusahaan energi untuk transparansi dalam inisiatif CSR mereka.
Evaluation of Risk Management Implementation in Import Duty Tariff Determination Based on Ministerial Regulation Yanuar, Yos Ricki; Chaerul D. Djakman
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p04

Abstract

The potential for shortfalls in state revenue, coupled with recurring findings related to the Internal Control System, highlights the presence of unmanaged or ineffectively managed risks. This study aims to evaluate the extent to which risk management implementation at the XYZ Government Office aligns with the provisions outlined in the relevant Ministerial Regulation on risk management. Employing a qualitative case study approach, data were collected through method triangulation—comprising documentation and interviews—and source triangulation involving key informants. The findings indicate that risk management is largely perceived as a procedural formality. As a result, core processes such as risk identification, analysis, evaluation, and mitigation are not executed effectively. This undermines the ability to uncover root causes and leads to a consistent underestimation of actual risk exposure.
Designing Project Overhead Cost Attribution Calculation Module to Enhance Capital Expenditure Control (Case Study: PT G) Ide Dia Selly; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p06

Abstract

Effective capital expenditure (capex) management in fixed asset investments, such as natural gas infrastructure projects, is essential to ensure investment feasibility. A component of capex is project overhead cost, which represent indirect expenses not directly linked to specific products or services and tend to increase as construction projects progress. This research addresses challenges faced by PT G, a national energy company, in allocating project overhead cost to ongoing projects using the SAP ERP system. The system only supports proportional cost allocation and lacks an integrated calculation method. Consequently, PT G relies on spreadsheets to manually calculate cost’s proportional allocations, based on project progress data from its project management information system (PMIS). This disconnected process results in redundancy, inadequate control over capital expenditure, and introduces risks such as human error, inconsistent results across users, and budget overruns. The aim of this study is to design an integrated construction overhead cost allocation module that utilizes real-time project progress data within PT G’s web-based project management system. The module is developed using the Object-Oriented Analysis and Design (OOAD) approach to ensure structured documentation and scalability. The findings show that the proposed module improves capex control by automating calculations, providing up-to-date information on realized spending and remaining budget limits, and enhancing data reliability and accountability through features such as activity logs and calculation logs. This integration reduces dependency on manual processes, streamlines workflows, and supports more accurate, transparent, and efficient financial management in infrastructure projects.
Tax Planning, Conservatism Accounting and Business Risks to Company Value Wawan Cahyo Nugroho
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p07

Abstract

This study aims to examine the effect of tax planning, accounting conservatism, and business risk on company value. This study used 124 samples from 31 property companies listed on the Indonesia Stock Exchange in 2020-2023. The data analysis technique used multiple linear regression. The results of the study showed that tax planning had no significant effect on firm value. This is because aggressive tax planning can cause investors to lose confidence, thus reducing investment interest. Accounting conservatism has a significant positive effect on firm value because the principle of conservatism can reduce agency conflicts, allowing investors to make decisions based on the resulting financial statements, thus providing high value to the company. Business risk has a significant positive effect on firm value. This is because companies that are able to manage risk well demonstrate their resilience to market changes and flexibility, as well as the ability to overcome problems, thereby increasing confidence in the company's future.

Page 4 of 15 | Total Record : 145

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