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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 553 Documents
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Impact of Investment Knowledge, Financial Literacy, and Minimum Capital Requirements on Student Stock Investment Interest Ni Putu Mulyani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This research investigates the effects of investment knowledge, financial literacy, and minimum capital requirements on students' enthusiasm for stock investments. It focuses on students from the 2020 and 2021 Bachelor of Accounting classes at the Faculty of Economics and Business, Udayana University. A purposive sampling method was employed to choose 250 participants. The analysis utilized multiple linear regression. Results show that investment knowledge, financial literacy, and minimum capital requirements significantly enhance students' interest in stock investments, supporting the Theory of Planned Behavior's relevance in understanding investment-related student behaviors.
Examining the Impact of Bank Health on Profit Growth among Infobank15-Listed Banks Ida Ayu Jayanti Kusumawardani; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The role of banking companies in the economy is very important, with banks striving to maximize profits for effective and efficient operations. Reviewing the health quality of banks through the RGEC approach in accordance with PBI Number 13/1/PBI/2011 is important to maintain public trust. This study examines the influence of Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on the profit growth of banks listed in the Infobank15 Index for the 2019-2022 period. Samples were obtained using a saturated sampling technique, resulting in 26 companies with 104 observations. Data were taken from annual reports and analyzed using multiple linear regression. The results showed that LDR, GCG, ROA, NIM, and CAR have a significant positive effect, while NPL has a significant negative effect on profit growth. The implications of the study indicate the importance of reviewing financial ratios to help banks manage health and improving performance.
Corporate Governance on Dividend Policy and Firm Value in LQ45 Index Companies Erna Wati; Julianto; Sari Dewi
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to analyze the effect of corporate governance, which includes family, institutional, managerial, and foreign ownership, on dividend policy and firm value, as well as the moderating role of independent directors in LQ45 companies. Purposive sampling method is used to select 43 LQ45 companies as research samples. The analysis method used is multiple linear regression analysis using data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX). The findings of this study state that institutional ownership has a significant negative effect on dividend policy, with the independent director variable as a moderating variable. In addition, this study also shows that there is no effect of corporate governance through dividend policy as a mediating variable on firm value.
The Impact of CSR Disclosure on Firm Value: Moderating Roles of Profitability and Firm Size Ni Luh Gede Ayu Sri Sedani; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to gather empirical data on the impact of Corporate Social Responsibility (CSR) disclosure on firm value, using profitability and firm size as moderating variables. The research was conducted on the mining industry listed on the Indonesian Stock Exchange (BEI) for the period 2019-2022. The total sample in this study comprised 15 companies, selected using purposive sampling. The data analysis strategy employed is Moderated Regression Analysis (MRA). The results of the data analysis show that CSR disclosure positively impacts firm value. However, profitability and firm size do not moderate the impact of CSR disclosure on firm value. This study implies that it can assist investors in making informed decisions before investing.
Does Earnings Management Moderate the Effects of Profitability, Capital Structure, and Accounting Conservatism on Firm Value? Diamond Limbong; Astriwati; Marsuddin Musa; Yuni Maimuna
E-Jurnal Akuntansi Vol. 34 No. 7 (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 analyze the influence of profitability, capital structure, and accounting conservatism on firm value, with earnings management as a moderating variable. The data for this research is quantitative and obtained through the annual reports of the 20 largest banks in ASEAN from 2019 to 2022. The data analysis method used in this research is panel data regression analysis with Common Effect Model (CEM) and Moderated Regression Analysis (MRA) with earnings management as moderate variable. The results of this research indicate that profitability and capital structure have a significant negative impact on the firm value. Meanwhile, accounting conservatism does not have a significant impact on firm value. The moderation test shows that the earnings management variable is able to strengthen the influence of profitability, capital structure, and accounting conservatism variables on firm value. Thus, earnings management is considered appropriate as a moderating variable in this research.
Analysis of Proposed Strategy in responding PMK 48/2023: Study Case on a gold jewelry company. Dian Angeline; Ancella Anitawati Hermawan
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The issuance of PMK 48 in May 2023 concerning taxes on the sales/delivery of gold jewelry, has caused changes in the gold jewelry market in Indonesia. Gold jewelry companies must look for alternative strategies to overcome the impact of these changes. This research aims to analyze alternative proposed strategies that can be used by PT ABC, as a gold jewelry company in Indonesia. This research uses primary data (semi-structured interviews) and secondary data (information from PT ABC reports). The results of this research provide proposed new strategies for PT ABC based on the resources it has. Companies must be agile in creating emergent strategies to face the changes due to external factors.
Evaluation of the Implementation of Accelerated Income Tax Restitution for Individual Taxpayers Huswatun Hasanah; Siti Nuryanah
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Acceleration of tax refund for individual taxpayers is Indonesia government’s facility to a preliminary refund of Income Tax overpayment for Individual Taxpayers by guaranteeing the settlement process within 15 (fifteen) working days. This study aims to analyze how the accelerated income tax refund for individual taxpayers are implemented based on the four maxims principle, namely equality, certainty, convenience, and economy. The survey sample consisted of individuals with the individual taxpayer’s criteria who had submitted the2022 individual income tax return selected with a simple random sampling approach. This study uses primary data derived from the distributing questionnaire and in-depth interviews. Likert scale is used to assist in data analysis for tests conducted in this study. The results of this study indicate that the application of accelerated income tax restitution for WPOP has fulfilled the principles of equality, certainty, convenience, and economy. However, there are several things that need to be improved in terms of individual taxpayer's understanding of tax administration to accelerate income tax refunds for individual taxpayers.
Evaluation of the Implementation of Gross Limitation Policy for Individual Taxpayers of Micro, Small, and Medium Enterprises Reinhard Sahat Maruli Simarmata; Yulianti
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to evaluate the policy of final income tax exemption for individual SME taxpayers with a turnover of up to Rp 500 million, in accordance with the Tax Harmonization Law. The evaluation assesses the policy from the perspective of individual SME taxpayers based on The Four Maxims: equality, certainty, convenience, and economy of collection. The research employs a descriptive qualitative case study evaluation method, focusing on one of the echelon III units in the Directorate General of Taxes (DGT), KPP Pratama Jakarta Setiabudi One. The research methodology uses triangulation, utilizing primary data collection, literature review, and secondary data. Primary data collection involves distributing questionnaires and conducting interviews with individual SME taxpayers and government representatives, including the Fiscal Policy Agency (BKF) and DGT. The research results indicate that the gross turnover threshold policy meets the principles of fairness and economic benefits. Furthermore, the study shows that there are still individual SME taxpayers who do not report their actual turnover in their annual tax returns. Active involvement from DGT through canvassing methods is needed to improve formal compliance among individual SME taxpayers.
Risk Preference Moderate the Effect of Tax Sanctions and Service Quality on Taxpayers Compliance Ni Nyoman Trida Puspita; I Ketut Jati
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to determine the effect of tax sanctions and service quality on individual taxpayer compliance moderated by the moderating variable. The research location is at the Kantor Pelayanan Pajak Pratama Gianyar. The number of samples is 100 people determined by using purposive sampling method. Data was collected through the questionnaire method. The data analysis technique used is Moderated Regression Analysis. Research shows results include tax sanctions have a positive effect on WPOP compliance, service quality has no effect on WPOP compliance, risk preferences weaken the positive effect of tax sanctions on WPOP compliance, and risk preferences do not moderate the positive effect of service quality on compliance WPOP.
Implementation of IFRS S1 and S2 in PT PLN (Persero) Sustainability Reporting Ricky Reagen Julius Simorangkir; Elvia Rosantina Shauki
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Pressure from investors regarding non-financial information, environmental, social and governance issues is the main focus behind the implementation of IFRS S1 and S2 in PT PLN's sustainability reporting. The analysis used is in the form of a case study with data from observation, documentation and interviews using content and thematic analysis. The results show that in implementing IFRS S1 and S2 PT PLN publishes sustainability reports, ESG performance reports and TCFD reports, aiming to provide useful information for investors in decision making. PT PLN also aligned the core content of the ESG performance report with IFRS S1 and the TCFD report with IFRS S2. Challenges faced in implementing IFRS S1 and S2 include: meeting investor expectations regarding climate-related information presented, connectivity of the ESG Performance Report with financial statements, as well as targets for submitting IFRS S1 and S2 reporting simultaneously with financial reports.

Page 41 of 56 | Total Record : 553

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