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[Asset Misappropriations Fraud: A Bibliometric Study ]]>
<![CDATA[Nanang Setiawan]]>
<![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 carry out bibliometric analysis of 71 international journal articles on the topic of Asset Misappropriations (AM). This study is important considering that there is a lot of research on fraud but there is no mapping of AM based on fraud type and fraud per industry. This bibliometric study uses NVIVO software with three analyses: word cloud, fraud classification, and fraud classification by industry. The results of the analysis show that the dominant types of fraud studied in AM are luggage theft, cash theft and skimming. The dominant types of industry studied are banking, government sector and retail. The predominant fraud at industrial banks is cash theft; fraud in the dominant government industrial sector is theft of inventory; and the dominant fraud in the retail industry is inventory robbery. This study contributes to increasing literacy for the history of AM and provides recommendations for future research; also contribute to practitioners in creating anti-fraud policies for companies and otherorganizations.]]>
<![CDATA[Analysis of the Influence of Financial Ratio Factors on Profitability ]]>
<![CDATA[Henny Triyana Hasibuan]]>
<![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[The purpose of this study is to identify the factors that affect theprofitability of Islamic commercial banks in Indonesia. The populationof this study is Islamic commercial banks in Indonesia which are listedon the IDX for the period 2018-2021. The sampling technique used waspurposive sampling. The number of samples used is 10 Islamiccommercial banks with an observation period of 4 years, the totalresearch sample is 40 observations. The independent variables in thisstudy are NPF, FDR, BOP, CAR and NOM, while the dependentvariable is profitability which is proxies in ROA. The data analysistechnique used is multiple linear regression. The results showed that theNPF and BOPO variables had a negative effect on profitability, whilethe FDR, CAR and NOM variables had a positive effect. The results ofthis study support the signal theory, all variables provide a signal on theprofitability of Islamic Commercial Banks in Indonesia.]]>
<![CDATA[Performance Based Budgeting Evaluation: Study Case in Department X OJK ]]>
<![CDATA[Adinda Tisalita Permata]]>;
<![CDATA[Sinta]]>;
<![CDATA[Hilda Rossieta]]>
<![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 evaluation of the application of performance-based budgeting to work units in the Financial Services Authority (FSA) based on the classification of best practices in OECD countries that have implemented Performance-Based Budgeting (PBB) since the last decade. Further evaluation of the implementation of PBB in work unit X OJK was carried out on the basis of 3 (three) basis of assessment, namely: Goal Orientation, Human Resources, and Information Technology. The study was conducted by analyzing regulatory documents and then confirmed with the real conditions of PBB at the OJK through interviews with officials and staff who are authorized and competent in the implementation of budgeting at the OJK. Interview was conducted twice in between October and November 2023. The research results show that OJK is at level 2 of the OECD countries’ PBB classification, namely Performance-Informed Budgeting. In the Performance-Informed Budgeting level, whereas most OECD countries are classified, budget execution has been linked to performance information. Furthermore, evaluation of each factor resulted in a fairly good level of effectiveness for the goal orientation and human resources, meanwhile a low level of effectiveness for the information technology. Several obstacles were also identified from the interview results, including long duration and processes of budget preparation, insufficient human resources and inadequate information systems. The research also provides several recommendations to increase the effectiveness of PBB implementation. ]]>
<![CDATA[Attitudes, Family Environment, Investment Knowledge and Students' Intentions to Invest in Stocks ]]>
<![CDATA[Ni Luh Putu Karisma Julianti]]>;
<![CDATA[Dewa Gede Wirama]]>
<![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[Investment is the placement of a number of funds at this time to obtainprofits in the future. The fact is that currently only a small percentageof students intend to invest. The purpose of this study is to provideempirical evidence regarding the effect of attitudes, family environment,and investment knowledge on students' intentions to invest in stocks.The three independent variables are derived from the theory of plannedbehavior. This research is located at Udayana University. This studyuses quantitative methods. Sampling using purposive sampling methodobtained 154 samples from the research population, namely students ofthe Faculty of Economics and Business, Udayana University. Data werecollected through the distribution of questionnaires. The analysistechnique used is multiple linear regression. The results of data analysisshow that attitudes, family environment, and investment knowledgehave an effect positive on the intention of students to invest in stocks.]]>
<![CDATA[Analysis of Sustainable Development Goals Disclosure and Corporate Governance in Financial Technology Companies ]]>
<![CDATA[Iwan Suhardjo]]>;
<![CDATA[Meiliana]]>;
<![CDATA[Meiviana]]>;
<![CDATA[Fanny Derista]]>;
<![CDATA[Vivian Frederica]]>;
<![CDATA[Riris Sulistiyowati]]>
<![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[The research aims to investigate the impact of Disclosure of SustainableDevelopment Goals (SDGs) and Corporate Governance on the performance ofFinTech companies in Indonesia. This research took the population of FinTechcompanies on the Indonesia Stock Exchange (BEI) that published sustainability reports for 2020-2022, namely 7 companies. Tests using the multiple regression method as research results show that SDGs disclosure has a negative impact on company performance in the short term because switching to sustainable practices requires significant initial investment. In addition, corporate governance has a positive impact on company performance because good governance is believed to increase operational efficiency thereby increasing profits for the company.]]>
<![CDATA[Good Corporate Governance, Sustainability Report and Company Performance ]]>
<![CDATA[Luh Gde Pasek Puspa Dewi]]>;
<![CDATA[I Gusti Ayu Made Asri Dwija Putri]]>
<![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 was conducted to determine the relationship between goodcorporate governance mecanism and sustainability reports on companyfinancial performance. Research data collection was carried out oncompanies that were registered on the Indonesia Stock Exchange (IDX)in the 2018-2021 research period with a population of all companies inthe raw goods and energy sector. There were 18 companies thatpublished sustainability reports and annual reports in that period.Samples were taken as many as 13 companies with 38 observationsamples through purposive sampling. Multiple linear regressionanalysis was used as a data analysis technique. The results of theresearch observations produce good corporate governance by proxies forthe board of directors and managerial ownership, as well assustainability reports that have a positive influence on companyperformance. Meanwhile, good corporate governance with auditcommittee proxies and institutional ownership has no effect on companyperformance.]]>
<![CDATA[Debt Levels Controlled by Company Size and Tax Avoidance ]]>
<![CDATA[Karina Yulia Hermawati]]>;
<![CDATA[Nurhastuty Kesumo Wardhani]]>
<![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[In Indonesia, revenues from the tax sector have the largest proportion, but companies often try to avoid or reduce tax obligations cleverly and legally due to various motivations. This research is an extension of research conducted by Wardan & Nurharjanti (2019) using the primary and non-primary consumer goods sectors as research objects, profitability as a moderating variable and company size as a control variable and using the ETR (Effective Tax Rate) proxy. The population used in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX from 2020 to 2022, with a total of 168 company samples using the purposive sampling method and processed with the help of SPSS 25. This research shows that the level of debt has a positive effect on tax avoidance and after controlling for company size, there is a positive and significant relationship (getting stronger) between the level of debt and the tax avoidance variable.]]>
<![CDATA[Effectiveness of Internal Control, Compliance with Accounting Rules, Individual Morality and Propensity forAccounting Fraud ]]>
<![CDATA[Made Ayu Rhetria Sashikirana Paramitha]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>
<![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[The purpose of this study was to analyze the effect of the effectiveness ofinternal control, obedience to accounting rules, and individual moralityon the tendency of accounting fraud. The method of data collection isdone by distributing questionnaires in the form of Google Form. Thisresearch was conducted at the Department of Public Works and SpatialPlanning Denpasar City. The population in this study were all financialsub-sections of the Denpasar City Public Works and Spatial Planningas many as 60 people. The data analysis technique used is multiple linearregression analysis. The results of this study indicate that internalcontrol has a negative effect on the tendency of accounting fraud.Compliance with accounting rules has a negative effect on the tendencyof accounting fraud. Individual morality has a negative effect on thetendency of accounting fraud.]]>
<![CDATA[Violation Seriousness Level, Bystander Effect, and Whistleblowing Intent ]]>
<![CDATA[Ashya Fadillah]]>;
<![CDATA[Fauzan Misra]]>
<![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[Currently, fraud remains a significant issue within organizations. Therefore, it is necessary to implement whistleblowing policies as one of the preventive measures. This research aims to analyze the influence between the seriousness of violations and the bystander effect on whistleblowing intentions, as well as to examine the influence of theseriousness of violations on the bystander effect on whistleblowing intentions. This study employs a 2x2 factorial between-subjects design involving 118 participants from undergraduate accounting students at the Faculty of Economics and Business, Universitas Andalas. The results indicate differences in whistleblowing intentions between high and low seriousness violation levels, as well as between conditions with andwithout the bystander effect. The seriousness of violations can increase whistleblowing intentions, while the bystander effect can decrease whistleblowing intentions. Furthermore, this study successfully demonstrates that the seriousness of violations can moderate the influence of the bystander effect on whistleblowing intentions. The results of this study are expected to enrich the literature for the development of science and also as a consideration for organization on whistleblowing policies.]]>
<![CDATA[Effectiveness of Accounting Information Systems, User Technical Capabilities, Use of Information Technology and Employee Performance ]]>
<![CDATA[Ni Kadek Listiani]]>;
<![CDATA[I Ketut Yadnyana]]>
<![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[The aim of this research is to empirically prove the influence of theeffectiveness of accounting information systems, users' technicalabilities and the use of information technology on employeeperformance. This research was conducted at 16 KSU units in SusutDistrict. The population in this study was 74 people, with the sampledetermination method using purposive sampling so that a sample of 52samples was obtained. Data collection was carried out using interviewmethods, questionnaires with a 5-point Likert Scale, and observationusing data analysis techniques, namely multiple linear regressionanalysis with the help of SPSS version 25 software. The results of thisresearch show that the effectiveness of the accounting informationsystem, the user's technical abilities and the use of informationtechnology have an influence positive and significant on employeeperformance.]]>
