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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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Russia-Ukraine Confrontation: How Does Affect Market Reaction And Stock Performance Of The Mining Subsector? Mohammad Fauzan Alghifari; Apriwandi; Egita Nur Fadila
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p08

Abstract

This research aims to empirically demonstrate the divergence of capital marketresponses measured by abnormal returns, trading volume, volatility of securityreturns, and stock performance measured by returns in the mining subsectorlisted on the IDX due to the Russia-Ukraine war. This research is vital becausegeopolitical conflicts such as the Russia-Ukraine War affect financial markets,especially commodity-dependent sectors, thus providing insights for investorsand policymakers in the face of uncertainty. Using an event study method for 10days pre- and post-war, this research used 29 companies with paired sample ttestsin the hypothesis testing. This study is the first to combine the four variablesAR, TVA, SRV, and R to analyze the impact of the Russia-Ukraine conflict, thusbecoming a novelty in this research. This study revealed a significant change inTVA. At the same time, no considerable divergence was found in AR, SRV, and Rin mining subsector companies listed on the IDX, both before and after the Russia-Ukraine war.
Tax Havens, Foreign Ownership, and Transfer Pricing: The Moderating Role of Good Corporate Governance Siti Nafisah Azis
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p09

Abstract

This study investigates the influence of tax havens and foreignownership on transfer pricing decisions, with a focus on themoderating role of good corporate governance. The researchsample consists of manufacturing companies in the consumergoods sector listed on the Indonesia Stock Exchange (IDX) duringthe 2019–2022 period. The purposive sampling method wasemployed, resulting in a sample size of 27 companies, or 108observations. Data analysis was conducted using ModeratedRegression Analysis (MRA). The findings reveal that both taxhavens and foreign ownership positively influence transfer pricingdecisions. Additionally, good corporate governance moderates therelationship between tax havens and transfer pricing decisions, butit does not moderate the relationship between foreign ownershipand transfer pricing decisions. This study contributes to theacademic discourse on international tax policies and transferpricing regulations. It also advances contemporary managementaccounting theory by providing insights into the interplay betweentax strategies, ownership structures, and corporate governancemechanisms in influencing transfer pricing decisions.
Developing an Accounting Application to Streamline Financial Statement Preparation for MSMEs Leonardo Gilang Indra Nugraha; Dewi Kartikasari; Imanuel Zega
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p20

Abstract

This study investigates the influence of tax havens and foreignownership on transfer pricing decisions, with a focus on themoderating role of good corporate governance. The researchsample consists of manufacturing companies in the consumergoods sector listed on the Indonesia Stock Exchange (IDX) duringthe 2019–2022 period. The purposive sampling method wasemployed, resulting in a sample size of 27 companies, or 108observations. Data analysis was conducted using ModeratedRegression Analysis (MRA). The findings reveal that both taxhavens and foreign ownership positively influence transfer pricingdecisions. Additionally, good corporate governance moderates therelationship between tax havens and transfer pricing decisions, butit does not moderate the relationship between foreign ownershipand transfer pricing decisions. This study contributes to theacademic discourse on international tax policies and transferpricing regulations. It also advances contemporary managementaccounting theory by providing insights into the interplay betweentax strategies, ownership structures, and corporate governancemechanisms in influencing transfer pricing decisions.
Ukuran Perusahaan sebagai Pemoderasi Pengaruh Sustainability Reportingpada Nilai Perusahaan Ni Wayan Ita Puspita; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p19

Abstract

The purpose of this study is to examine the effect of sustainability reporting on firm value and the ability of firm size to moderate the influence of sustainability reporting on company value. This research was conducted on SRI-KEHATI-indexed companies for the 2017-2021 period using the purposive sampling method. The results of this study are sustainability reporting doesn’t affect firm value and the size of the company hasn’t been able to strengthen the influence of sustainability reporting on company value. The limitation in this study haven’t classified the type of industry issuers. Thus, the implications of this study haven’t been able to provide empirical evidence regarding Signal Theory and Contingency Theory and haven’t been able to be considered by investors and potential investors to make investment decision by looking at sustainability reports.
Assessing User Perceptions of Tax Audit Desktop Applications: A Technology Acceptance Model (TAM) Agus Harjanto; Siti Nuryanah
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p18

Abstract

The Directorate General of Taxes (DGT) has undertaken a digital transformation initiative by introducing the Desktop Pemeriksaan (Derik) application to enhance the effectiveness and efficiency of tax audits. This study aims to evaluate the performance of the Derik application from the perspective of its users, utilizing the Technology Acceptance Model (TAM) as the theoretical framework. A mixed-methods approach was employed, adopting a concurrent triangulation design to integrate qualitative and quantitative data, thereby providing a comprehensive understanding of user perceptions. The quantitative data were collected through a survey involving 1,859 respondents, while qualitative insights were gathered through in-depth interviews with eight informants. The interviews explored key aspects such as ease of use, perceived benefits, and challenges encountered by users. Data analysis was conducted using descriptive statistical methods for the quantitative findings and thematic analysis for the qualitative data. The results indicate that while the Derik application meets the criteria for perceived ease of use and perceived usefulness, several constraints hinder its optimal utilization. Based on user feedback, this study offers practical recommendations for improving the application’s functionality in future iterations. The findings contribute to the literature by providing actionable insights and serve as a valuable reference for DGT in advancing the development of the Derik application.
The Rationality of Indigenous Accountability: Bali's Indigenous Village Accountability Practices Luh Putu Lusi Setyandarini Surya
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p17

Abstract

Accountability, at its core, is the duty to report on and justify the fulfillment of responsibilities to the party that has entrusted those responsibilities. This study seeks to explore and conceptualize the rationale behind accountability in Traditional Village within Bali Province, grounded in the Tri Hita Karana philosophy. This article uses a literature review to explore the rationale behind accountability practices within the context of the local Balinese philosophy of Tri Hita Karana. By examining these two perspectives, it seeks to conceptualize a framework for accountability that is rational for the Balinese Traditional Village community organization. Based on the Tri Hita Karana philosophy, the rationale for accountability in Traditional Villages
The Effect of Audit Quality, Company Size, and Leverage on Going Concern Audit Opinions (Empirical Study of Financial Sector Companies in 2018-2022) Yusmanita Chairani; Farah Nisa Ul Albab; Mila Indriastuti
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p16

Abstract

Going concern audit opinion is presented by independent auditors if they find uncertainty regarding the company's ability to operate within a specified period after the independent audit report is issued. Quantitative methods are used in this research with secondary data types. This study conducts document analysis by reviewing previous documents and collecting data by examining documents related to the research object. The data collected are in the form of annual financial reports for a consecutive period of 5 years, namely from 2018-2022 and obtained as many as 73 observation samples by applying the purposive sampling method. Based on the results of the logistic regression analysis test, it shows that company size has a negative effect on going concern audit opinion, while audit quality and leverage do not show any effect on going concern audit opinion.
Moderation of Perceived Usefulness and Ease of Online Learning Media on the Influence of Predictor Variables on Students' Level of Understanding Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p15

Abstract

This study aims to determine the moderation ability of perceptions of the usefulness and convenience of online learning media on the influence of student computer anxiety on the level of understanding of accounting. To achieve the research objectives, primary data was collected through the distribution of questionnaires (which have passed the validity and reliability tests of the instrument) on samples determined by the purposive sampling method, namely selecting samples by determining specific characteristics that are in accordance with research objectives so that it is expected to be able to answer research problems. The data collected was first tested for compliance with the classical assumption requirements, then analyzed using the Moderation Regression Analysis (MRA) technique. The results of this study are that computer anxiety has a negative effect on the level of student understanding, interest in learning has a positive effect on the level of student understanding, perceptions of usefulness and convenience do not moderate the effect of computer anxiety on the level of student understanding, perceived usefulness moderates the effect of interest in learning on the level of student understanding, and perceived ease does not moderate the effect of interest in learning on the level of student understanding.
Determinants And Moderators of Tax Planning, With Firm Size As The Control Variable Wisnu Haryo Pramudya; Wuku Astuti
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p14

Abstract

This study examines the factors influencing and moderating tax planning, with firm size as a control variable. Tax planning is essential for optimizing tax liabilities, ensuring compliance, and boosting profitability. However, the factors affecting tax planning, especially in emerging markets like Indonesia, are underexplored. The research focused on contractor and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Using Moderated Regression Analysis (MRA), the study tested several hypotheses. The findings revealed that corporate governance does not directly affect tax planning, but profitability influences tax planning and moderates the relationship between corporate governance and tax planning. Additionally, firm size does not control the impact of corporate governance on tax planning. This study contributes to the literature by highlighting the moderating role of profitability in the corporate governance-tax planning relationship, especially in the Indonesian real estate and construction sectors, and emphasizes the distinct regulatory and financial context of these industries
Exploring the Role of Environmental Impact in Maximizing the Effect of CSR on Profitability Ellyzabeth Sonia Saeguso; Eko Budi Santoso
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p13

Abstract

This study aims to look at the effect of CSR on profitability and environmental impact as a moderating variable in the relationship between CSR and profitability. The method used in this study is a quantitative method with secondary data derived from sustainability reports of wholesale, retail, telecommunications, mining, transportation and public utility sector companies in 2022. Sample selection using purposive sampling method with a population of 148 companies listed on Osiris. The sample used was 124. This data is processed using multiple linear regression tests. The results showed that CSR has no significant effect on profitability proxied by NPM. Environmental impact does not moderate the relationship between CSR and profitability. Environmental impact has a positive effect on profitability which is a new discovery in the study. The results of this study can contribute to companies and investors in decision making.

Page 43 of 56 | Total Record : 553

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