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[Audit Committee, Company Size, Financial Ratios, and Audit Lag ]]>
<![CDATA[Christina Vinella]]>;
<![CDATA[Aminah]]>;
<![CDATA[Afrizal Nilwan]]>;
<![CDATA[Tina Miniawati Virgawenda]]>
<![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 timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies observing the factors that influence ARL have shown opposite results so that this research is urgent to emphasize the results of previous research. This study aims to analyze the effect of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX during the 2020-2022 period. The data used is secondary data through the results of annual financial reports. The sample was selected through purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression through the SPSS version 25program. The results of hypothesis testing show that liquidity and leverage haven impact on ARL. Meanwhile, the audit committee and company size have nonimpact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this study formulate that the OJK should review the deadline for presenting financial reports regarding monitoring companies registered with the IDX and protecting investors in the Indonesian capital market.]]>
<![CDATA[Company Size, Capital Intensity, Financial Distress, and Tax Avoidance ]]>
<![CDATA[Anak Agung Ayu Nopi Gayatri]]>;
<![CDATA[I Gst Ayu Eka Damayanthi]]>
<![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[Tax avoidance measures are often used to reduce legal tax payments. The problem of tax avoidance is an important matter, because tax avoidance can have a negative impact on the country. This research aims to determine the influence of company size, capital intensity and financial distress on tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The sample in this study was 85 companies with a total of 255 observations in three years. This research uses analytical techniques, namely descriptive statistical analysis and multiple linear regression analysis. The research results show that company size, capital intensity and financial distress have a positive and significant effect on tax avoidance.]]>
<![CDATA[Financial Distress and Operational Complexity in Financial Report Publication Time with KAP's Reputation as Moderation ]]>
<![CDATA[Putu Isma Suyanti Wirantini]]>;
<![CDATA[Ni Ketut Rasmini]]>
<![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 examine the influence of financial distress and operational complexity on the time of publication of financial reports with the KAP's reputation as a moderator. This research was conducted at consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2021. The number of observation objects was 148 which were selected using the purposive sampling method. The data analysis technique used is Moderated Regression Analysis (MRA) which shows the results that financial distress has a positive effect on the time of publication of financial reports, operational complexity has no effect on the time of publication of financial reports, the KAP's reputation is unable to moderate the influence of financial distress and operational complexity at the time of publication. financial statements.]]>
<![CDATA[Tuition Fees, Motivation and Student Interest in Participating in PPAk during the Covid-19 Pandemic ]]>
<![CDATA[Intan Nanda Geymina]]>;
<![CDATA[Ni Putu Sri Harta Mimba]]>
<![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 the era of globalization, professional education is very necessary, especially for the younger generation who will compete with foreign workers as a result of the existence of the Asean Economic Community (AEC), which causes competition to become increasingly fierce. Various things can be done to improve one's quality, one of which is by taking Professional Accounting Education as an effort to produce professional accountant graduates by standardizing the quality of accountants in Indonesia. The aim of this research is to obtain empirical evidence of the influence of education costs, economic motivation and social motivation on students' intentions to take accounting professional education. The population of this research is all 235 accounting study program students at the Faculty of Economics and Business, Udayana University Class of 2018. Samples were collected using probability sampling techniques. The total sample was 148 people. Data was collected using a questionnaire. Multiple linear regression analysis was used to analyze research data. The findings show that educational costs, economic motivation and social motivation have a positive influence on students' intentions to pursue Accounting Professional Education.]]>
<![CDATA[Tax Incentives, Tax Understanding, Social Environment, and WPOP Compliance for MSMEs During the Covid-19 Pandemic ]]>
<![CDATA[Komang Devinta Riani Putri]]>;
<![CDATA[Putu Ery 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[Taxpayer compliance is the behavior of a taxpayer who complies with his tax obligations in accordance with the rules. The aim of this research is to examine the influence of tax incentives, understanding of taxation, and the social environment on MSME individual taxpayer compliance during the Covid-19 Pandemic at the East Denpasar Pratama Tax Service Office. The population in this research is all MSME individual taxpayers registered at KPP Pratama East Denpasar amounting to 4,239 taxpayers. The sample used was 98 respondents and was determined using the Slovin formula. The method for determining the sample in this research is non-probability sampling, especially purposive sampling. The data analysis technique used is descriptive statistical analysis and partial least squares. Based on the research results, it shows that tax incentives, understanding of taxation and the social environment have a positive and significant influence on MSME individual taxpayer compliance during the Covid-19 pandemic.]]>
<![CDATA[The Using of the Audit Tool and Linked Archive System Application by Public Accounting Firms ]]>
<![CDATA[Ni Made Wirya Sri Shinta Paramita]]>;
<![CDATA[Dodik Ariyanto]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 5 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering and implementing auditing standards in channeling their professional services, so it is hoped that the audit quality will increase. The aim of this study was to determine the effect of perceived convenience, perceived usefulness and auditors' trust in the use of the ATLAS application in completing their assignments. Data sourced from distributing questionnaires with a total of 45 auditors as respondents. The sample selection used purposive sampling method and was analyzed using multiple linear regression analysis techniques. The results of this study are that perceived convenience has a significant effect on ATLAS applications, perceived usefulness has no effect on ATLAS applications, and trust has a significant and positive effect on ATLAS applications.]]>
<![CDATA[Commissioner Diversity and Financial Restatement ]]>
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[Ni Putu Ika Candra Kirani]]>;
<![CDATA[Ni Wayan Eka Purnami Asih]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 5 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The phenomenon of financial restatement raises public questions regarding the effectiveness of corporate governance, particularly the role of commissioners as supervisory boards. One of the factors that influence the supervisory function is the diversity of commissioners. The research aims to analyze the role of the diversity of commissioners on financial restatements. Diversity is viewed from three aspects, namely independent commissioners, foreign commissioners, and female commissioners. The sample consists of 126 companies listed on the IDX. Data were analyzed using logistic regression. Statistical tests show that there are two variables that affect the financial restatement, namely foreign commissioners and female commissioners. However, the two variables have opposite directions. The existence of female commissioners empirically reduces financial restatements, while foreign commissioners increase the potential for financial restatements. Conversely, independent commissioners have no effect on the financial restatement.]]>
<![CDATA[Taxes, Tunneling Incentives, Exchange Rates and Transfer Pricing Decisions ]]>
<![CDATA[Kadek Karya Dwi Jayanti]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 5 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The research aims to find out and empirically test the effect of taxes, tunneling incentives and exchange rates on transfer pricing carried out in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling method with purposive sampling method. The sample of this research were 20 companies with an observation period of 3 years so that 60 samples were obtained. Collecting data using the non-participant observation method by downloading the financial statements of manufacturing companies listed on the IDX. The data analysis technique is logistic regression analysis. The results of the study show that taxes have a positive effect on the company's decision to transfer pricing. Meanwhile, tunneling incentives and exchange rates have no effect on the company's decision to carry out transfer pricing.]]>
<![CDATA[Work Experience, Level of Education, Training and Effectiveness of Using Accounting Information Systems in Savings and Loans Cooperatives ]]>
<![CDATA[Flora Angela Ribeiro]]>;
<![CDATA[I Made Pande Dwiana Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 5 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The research aims to determine the effect of work experience, education level, and training on the effectiveness of using accounting information systems in savings and loan cooperatives in South Denpasar District. The samples used were 18 cooperatives with 54 respondents by applying a purposive sampling technique. Data was collected through the questionnaire method which was then analyzed using multiple linear regression tests which were processed with the help of the SPSS 24.0 application. The results of the study show that work experience, level of education, and training have a positive and significant influence on the effectiveness of using accounting information systems in savings and loan cooperatives in South Denpasar District.]]>
<![CDATA[Mechanism of Corporate Governance and Tax Avoidance with Firm Size as a Moderating Variable ]]>
<![CDATA[Andan Yunianto]]>;
<![CDATA[MG. Fitria Harjanti]]>;
<![CDATA[Eti Purwati]]>;
<![CDATA[Alek Murtin]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 5 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The purpose of this research is to provide empirical evidence about corporate governance mechanisms consisting of institutional ownership, the proportion of independent commissioners and audit quality that affect tax evasion with firm size as a moderating variable. The samples used were 152 companies from manufacturing companies listed on the Indonesia Stock Exchange. Data analysis technique using Moderated Regression Analysis (MRA). This study found evidence that institutional ownership has a negative effect on tax evasion. The results differ from the independent board of commissioners and audit quality which have no effect. In addition, it was also found evidence that company size weakens the negative effect of institutional ownership on tax avoidance, but is unable to strengthen or weaken the effect of an independent board of commissioners and audit quality on tax avoidance.]]>
