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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
 46   47   48   49   50 
Detecting Financial Statement Fraud Using Fraud Hexagon Theory in Telecommunication Companies Ni Luh Ayu Linda Diana Sari; Dodik Ariyanto; Aulia Ayu Paramadina
E-Jurnal Akuntansi Vol. 34 No. 2 (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 detect financial statement fraud using fraud hexagon theory. Testing was carried out at telecommunications companies listed on the Indonesia Stock Exchange during 2019-2021 during the Covid-19 pandemic. Sample selection was carried out using a purposive sampling technique. Data analysis uses panel data regression. Based on the results of the analysis, it shows that the variables financial target, change in auditor, frequent number of CEO's picture, and state-owned enterprises have a positive effect on financial statement fraud. Meanwhile, the variables financial stability, nature of industry, ineffective monitoring, and change of auditor have no effect on financial statement fraud. The implications of this research are for parties who need information regarding the opportunities for financial statement fraud to arise in telecommunications companies during the Covid-19 pandemic by considering the influencing factors.
Final Income Tax Incentives for MSMEs Affected by Covid-19: CaseStudy at KPP Pratama Jakarta Tanah Abang Satu Andita Meilia Wijastuti; Siti Nuryanah
E-Jurnal Akuntansi Vol. 34 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The government issued an incentive policy for Government Borne FinalIncome Tax for MSME Taxpayers during the COVID-19 pandemic. Theresearch aims to evaluate this policy based on the tax collection principle "TheFour Maxims" and its implementation during the incentive period from April2020 to December 2021. The research was conducted at Jakarta Tanah AbangSatu Tax Office. The research uses mixed methods with a concurrenttriangulation model. The data used includes primary data in questionnaires toMSME Taxpayers and interviews with tax officers, as well as secondary data inthe form of incentive data from the tax office. The research results show thatbased on the perception of MSME Taxpayers, the tax incentive policy fulfillsthe tax collection principle of "The Four Maxims". However, tax incentive datashows that incentive utilization is still relatively low. The level of compliancein fulfilling incentive realization reports is also not optimal. In implementingpolicies, some obstacles arise from the side of taxpayers and tax officers. Thisresearch is expected to contribute to the tax office to improve services andconvenience for MSMEs in utilizing tax incentives.
Interest in Participating in Professional Accounting Education (PPAK) for Udayana University Students Ni Made Dewi Sukmawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The aim of the study was to look for factors that influence interest in taking part in the Accounting Profession Education (PPAk) for Udayana University students. The population of this study were all regular and non-regular accounting students at the Faculty of Economics and Business, Udayana University. The research sample was taken using the slovin formula, so that a total sample of 67 students was obtained. Collecting research data using questionnaires and data analysis techniques used multiple linear regression. The results of the analysis show that economic motivation, career motivation, educational costs and parental support have a positive effect on students' interest in participating in PPAk. Meanwhile, degree motivation has no effect on students' interest in taking PPAk.
Market reaction to Ministry of Transportation Regulation Number PM/13/Tahun/2021 for Transportation and Logistics Companies I Gusti Ayu Indah Kartika Dewi; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The research aims to find out whether there is a market reaction to the announcement of the Minister of Transportation Regulation Number 13 of 2021 concerning transportation control during the Eid al-Fitr period. The market reaction in this research is seen from the abnormal return obtained from the difference between the expected return and the realized return. Expected return in research is estimated using the mean-adjusted model. The research was conducted using the event window for 7 days, namely 3 days before the event date, on the event date, and 3 days after the event. Based on the test results, it was obtained that the results of the announcement of the Ministry of Transportation Regulation Number 13 of 2021 did not get a reaction from the market, which was indicated by the cumulative abnormal return which was not significant during the observation period.
Regulatory Enforcement, Individual Morality, Compensation Compliance, Organizational Commitment, and Tendency to Cheat Valda Jeanitta Dwi Putri; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The research objective was to examine the effect of law enforcement, individual morality, appropriateness of compensation, and organizational commitment on fraud tendencies. The research was conducted at Denpasar City Government Offices, totaling 20 offices with a total sample of 137 employees. Purposive sampling technique is used as a technique in sampling using a questionnaire. Research findings, namely enforcement of regulations have a negative effect on the tendency to cheat, while individual morality, appropriateness of compensation, and organizational commitment have no effect on the tendency to cheat. The research provides an overview and information to the Denpasar city government which can be input in an effort to prevent acts of fraud.
Profitability, Leverage, Public Ownership, and Disclosure of Corporate Social Responsibility Ni Putu Adelia Maya Pratiwi; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
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 study is to empirically examine the effect of profitability, leverage, and public ownership on the disclosure of corporate social responsibility (CSR) of SRI-KEHATI indexed companies. The causal relationship quantitative approach was carried out with secondary data sources originating from 85 sample company reports which were then analyzed through multiple linear regression. The research found that the results of leverage and public ownership have a positive effect on disclosure of corporate social responsibility, while profitability has a negative effect on disclosure of corporate social responsibility. The results of the research can contribute to the company's CSR disclosure policy by considering the factors that can influence CSR disclosure policies.
Tax Incentives, Taxpayer Awareness, Tax Outreach and Taxpayer Compliance for Micro, Small and Medium Enterprises Ni Putu Indah Febriani; Naniek Noviari
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The research aims to determine the effect of tax incentives, taxpayer awareness, and tax socialization on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). The research was conducted at the East Denpasar Pratama Tax Service Office (KPP) with a total sample of 98 respondents as individual MSME taxpayers. The data analysis technique used in this research is Multiple Linear Regression Analysis. Based on the results of the analysis it was found that tax incentives, taxpayer awareness, and tax socialization have a positive effect on taxpayer compliance. This shows that by providing tax incentives that are put to good use, adequate awareness of taxpayers, and holding regular tax socialization, the higher the level of compliance of MSME taxpayers.  
Intentions and Behavior of Using Mobile Wallet in Accounting Students Danio Kristan Amalo; I Made Karya Utama
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The Covid-19 pandemic has led to an increase in the use of mobile wallets. The aim of the study was to analyze the intention and behavior of using a mobile wallet using the UTAUT 2 model. The research was conducted on accounting students at the Faculty of Economics and Business, Udayana University. The sample was determined by the slovin formula and 92 people were found as the research sample. The research data was processed using multiple linear regression analysis. The results of the study show that performance expectations, social influence and price values have no effect on the intention to use a mobile wallet. Business expectations and hedonic motivation have a positive effect on the intention to use a mobile wallet. The test results also show that facilitating conditions do not affect the behavior of mobile wallet users. User habits and usage intentions have a positive effect on mobile wallet usage behavior.
Market Reaction To The Publication Of Pharmaceutical Company Financial Statements During The Covid-19 Pandemic Putu Diah Meilani Puspita Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The Covid-19 pandemic generally has an impact on decreasing stock prices, but pharmaceutical stock prices have actually increased. The research aims to find out the market reaction or response as shown through the average difference in abnormal returns before and after the publication of the 2020-2021 financial reports on the IDX. The population uses all pharmaceutical industry companies on the IDX during 2020-2021. Sampling using nonprobability sampling method through purposive sampling technique. The hypothesis test was carried out using a paired sample t-test and the Wilcoxon signed rank test, in order to test the results of differences in the average abnormal returns before and after the publication of the financial statements. The results showed that there was no market reaction as seen from the absence of an average difference in abnormal returns before and after the publication of the pharmaceutical industry's financial reports on the IDX. This indicates that published financial reports do not influence investors' perceptions in making decisions.
Determinants of Accounting Software User Satisfaction Luh De Leony Agustini; Gede Juliarsa
E-Jurnal Akuntansi Vol. 34 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study examines the influence of the Quality of AccountingInformation Systems, Perceived Usefulness, Perceived Ease of Use onAccounting Software User Satisfaction at PT. Sejahtera Indo Bali, witha sample of 42 people. By using multiple linear regression analysis, thefindings prove that the quality of accounting information systems andperceived ease of use have a positive effect on user satisfaction ofaccounting software, while perceived usefulness does not have a positiveeffect on user satisfaction of accounting software. In addition, theTechnology Acceptance Model (TAM) model is able to explain thefactors that influence user satisfaction with accounting software.

Page 48 of 56 | Total Record : 553

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