E-Jurnal Akuntansi
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
Articles
553 Documents
<![CDATA[The Impact of COVID-19 on the Results of the Feasibility Analysis of Investment in BUMN Company Shares ]]>
<![CDATA[Muktar Redy Susila]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The aim of the research is to analyze the impact of COVID-19 on thestock performance of State-Owned Enterprises (BUMN). The researchsample is the shares of BUMN companies. The sampling technique usedin this research is purposive sampling. The number of samples that metthe research criteria were 19 state-owned companies. The method usedto analyze the CAPM. The results of the analysis prior to COVID-19found that five state-owned companies were efficient shares. The resultsof the analysis at the time of COVID-19 obtained that fifteen BUMNcompanies were efficient shares. The results of the different tests on theperformance of BUMN shares before and during COVID-19 concludedthat there were differences. The results of the study show that withCOVID-19 the feasibility of state-owned company shares has changed.]]>
<![CDATA[Cost of Debt Tax Avoidance with Institutional Ownership as a Moderating Variable ]]>
<![CDATA[Kadek Krishna Dhananjaya]]>;
<![CDATA[Ni Made Adi Erawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[This study aims to examine the effect of tax avoidance on the cost of debtand also examine the effect of institutional ownership in moderating therelationship between tax avoidance on the cost of debt in manufacturingcompanies listed on the Indonesia Stock Exchange. Quantitativeresearch design in the form of associative. The number of observationswas 93 companies using purposive sampling method. The researcher'sanalysis technique is multiple linear regression. The results of the studyshow that the tax avoidance variable has a positive effect on the cost ofdebt. Meanwhile, institutional ownership cannot moderate eitherstrengthen or weaken the effect of tax avoidance on the cost of debt.]]>
<![CDATA[Adequacy Level of Expected Credit Loss Reserves in the Pandemic Era at the Bali Regional Development Bank ]]>
<![CDATA[Dewa Ketut Wira Santana]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The study aims to analyze the formation of Expected Credit LossReserves (CKKE) at Bank BPD Bali during the COVID-19 pandemicin accordance with POJK 17 of 2021 concerning the SecondAmendment to Financial Services Authority Regulation Number11/Pojk.03/2020 concerning National Economic Stimulus as aCountercyclical Impact Policy Spread of Coronavirus Disease 2019. Theresearch uses a qualitative approach with the research object of all creditsectors owned by Bank BPD Bali. The methods used in collecting datain research are literature review, interviews and documentation studies.The data analysis technique used by the research uses triangulation,namely data reduction, data presentation, and drawing conclusions. Theresults of the study show that the level of adequacy of the establishmentof BPD Bali's Expectation Credit Loss Reserves (CKKE) is in sufficientcondition to be able to cover credit restructuring due to the impact of theCOVID-19 pandemic, which can be seen from the average coverage ratiowhich has been 100%.]]>
<![CDATA[Ethical Orientation, Situational Factors and Ethical Decision Making with Professional Commitment as Moderation ]]>
<![CDATA[Anak Agung Gede Pradnyana Dwipa]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>;
<![CDATA[I Ketut Yadnyana]]>;
<![CDATA[Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[This study aims to empirically prove the effect of ethical orientation and situational factors on ethical decision making of tax consultants in Bali with professional commitment as a moderating variable. The research population of tax consultant members who are registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region is 278 people. The sampling technique used is saturated sampling technique with a total sample of 278 people. The research data was collected by distributing questionnaires and processed using the Partial Least Square (SEM-PLS) tool. The results of the analysis showed that ethical orientation of idealism, current information, moral intensity had a positive effect on ethical decision-making, while the ethical orientation of relativism, risk preference had a negative effect. on ethical decision making. In addition, professional commitment weakens the influence of ethical idealism orientation on ethical decision making, professional commitment strengthens the influence of relativism ethical orientation, and the current information on ethical decision making. Meanwhile, professional commitment cannot moderate the effect of risk preference and moral intensity on ethical decision making. The implications for tax consultants are to pay more attention to their ethical orientation and to pay attention to situational factors in order to create decisions that pay attention to ethics.]]>
<![CDATA[Company Size, Leverage, Profitability, and Tax Aggressiveness ]]>
<![CDATA[I Gede Putu Aditya Paramananda Krisna]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[Tax aggressiveness is a concept to reduce the tax burden through tax planning that can be implemented through tax avoidance or tax evasion. The research objective is to prove the effect of company size, leverage, and profitability on tax aggressiveness as calculated by the effective tax rate proxy. The population in this study were all LQ45 index companies listed on the Indonesia Stock Exchange totaling 45 companies. The method of determining the sample using purposive sampling method and obtained 54 observations. The sample in the study amounted to 54 observational data or observations consisting of 18 companies which included a sample determination qualification with an observation period of three years. The data analysis technique used in this research is multiple linear regression. The results of the study found that firm size, leverage, profitability have a positive effect on tax aggressiveness. That is, the larger the size of the company, increased leverage and profitability, the higher the tax aggressiveness that is implemented.]]>
<![CDATA[Capital Adequacy, Profitability, Company Size, and Return of Banking Company Shares on the IDX ]]>
<![CDATA[I Gst A.A. Pramesti Pramana Putri]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[Optimal stock return is one of the main motivations for an investor to invest in an investment. Therefore, companies that have gone public try to always increase the PBV ratio. The aim of this study is to determine and formulate the effect of capital adequacy, profitability, and company size on stock returns. The research population is all banking companies that publish financial reports on the Indonesia Stock Exchange totaling 45 companies. Determination of the research sample was determined by non-probability sampling method with saturated sample technique. Data analysis techniques in this study were tested using multiple linear regression analysis techniques. The results of the analysis show that capital adequacy, profitability, and company size partially have a positive effect on stock returns. The results of the study confirm the signal theory which states that companies voluntarily provide good information to the capital market so that investors want to invest their funds.]]>
<![CDATA[Foreign Directors, Company Size and Tax Avoidance with Female Directors as Moderating Variables ]]>
<![CDATA[Nyimas Belinda Thania Setiadi]]>;
<![CDATA[Desti Sri Widaningsih]]>;
<![CDATA[Winda Erlita]]>;
<![CDATA[Atika Jauharia Hatta]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 4 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[Tax avoidance will result in reduced state revenues which can hinder national development. This study aims to determine the effect of foreign directors and company size on tax avoidance with female directors as a moderating variable. The nature of women who prefer to avoid risks and comply with regulations can influence decision making related to company policies. The research sample was obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019 totaling 172 companies. The sampling technique was carried out by purposive sampling. By using panel data regression and moderated regression analysis, the result is that foreign directors have a negative effect on tax evasion, while firm size has a positive effect on tax evasion. In addition, female directors are not proven to be able to strengthen the influence of foreign directors and weaken the effect of company size on tax evasion. Thus, the number of female directors does not influence the decision to avoid tax.]]>
<![CDATA[Managerial Performance Influenced By Management Accounting Systems With Decentralization And Environmental Uncertainty As Moderation ]]>
<![CDATA[Ida Ayu Gede Weda Satya Bawanti]]>;
<![CDATA[Komang Ayu Krisnadewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 4 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The research aims to obtain empirical facts regarding the role of decentralization and uncertainty as a moderator of the relationship between the management accounting system (SAM) and managerial performance. The research location is at the BPD Bali sub-branch office. The method of determining the sample in this study was purposive sampling and obtained 74 heads of business and operational sections who were selected to be sampled with the criteria for a minimum position of one year. Hypothesis testing uses MRA or moderated regression analysis. The results showed that the management accounting system (MAS) did not affect managerial performance, decentralization and environmental uncertainty acted as a moderator homologist and did not moderate the effect of MAS on managerial performance.]]>
<![CDATA[Investor Preferences Around Cum-Dividend Date Beforeand During the Covid-19 Pandemic ]]>
<![CDATA[Ni Putu Shanti Millawati]]>;
<![CDATA[Made Gede Wirakusuma]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 2 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to determine investor preferences around cum-dividenddate before and during the Covid-19 pandemic. The population in thisstudy were companies registered in IDX30 before the pandemic with120 companies and 90 companies during the pandemic. The sample ofthis study was determined by purposive sampling and obtained 70companies before the pandemic as well as 61 companies during thepandemic. The data analysis technique used is paired sample t-test andindependent sample t-test. The results of this study showed that therewas no significant difference in trading volume activity and bid-askspread around the cum-dividend date before and during the Covid-19pandemic. However, there was a significant difference in trading volumeactivity before and after cum-dividend date before the pandemic. Theresults of this study also showed that investors preferences for dividendsare more likely to be attracted during the Covid-19 pandemic.]]>
<![CDATA[Audit Fee Differences Between Pre and Post Covid-19 Pandemic ]]>
<![CDATA[Muhammad Mukhlis]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 2 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[This research aims to determine the dynamics of audit fees at listed companies in Indonesia in the post-COVID-19 era. Specifically, this study examines whether there are significant differences in audit fees between the pre-pandemic and post-pandemic periods, taking into account various factors that might influence these fees. This research uses quantitative methods with a comparative approach to analyze differences in audit fees. This research focuses on a sample of public companies listed on the Indonesia Stock Exchange. The research results show that there is no statistically significant difference in audit fees between the pre- pandemic (2017–2019) and post-pandemic (2020–2021) periods. Audit fees did not differ before COVID-19 and after the pandemic due to auditors utilizing technology in carrying out audit procedures, rapid economic recovery, adaptive business strategies, and industry-specific impacts. This research is an empirical insight into the impact of COVID- 19 on audit fees in Indonesia.]]>
