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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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E-Billing System, Tax Sanctions, Service Quality and Taxpayer Compliance in the Covid-19 Pandemic Era Ni Made Dwi Pratiwi Sura; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 33 No. 4 (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 test empirically the effect of implementing the e-billing system, tax sanctions and service quality on tax compliance in the Covid-19 pandemic era. The study uses the Theory of Planned Behavior and Attribution Theory, with a population of 140,595 registered taxpayers at the East Denpasar Pratama Tax Office with a total sample of 100 respondents obtained by the slovin formula. The sample collection method uses a non-probability sampling method with a purposive sampling technique. The data collection method uses a questionnaire with multiple linear regression data analysis techniques. The results showed that the implementation of the e-billing system, tax sanctions and service quality had a significant positive effect on taxpayer compliance in the Covid-19 pandemic era.
Taxation E-System on Taxpayer Compliance Mediated by Locus of Control Variables Cok Krisna Yudha; I Made Wianto Putra
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to determine the impact of electronic systems on taxpayer compliance with orbit control as a parameter. The research sample collection method uses a non-probabilistic sampling method, namely random sampling. The data collection method is distributing questionnaires to 100 taxpayers. The Partial Last Square (PLS) model is the technique used in this study. The results showed that the E-system had a positive and significant effect on Locus of Control, Locus of Control had a positive and significant effect on taxpayer compliance, the E-system had a positive and significant effect on taxpayer compliance. Research also shows that the Locus of Control is able to mediate the influence of the E-system on taxpayer compliance.
Career Motivation, Economic Motivation, Examination Fees and Student Interest in Obtaining Chartered Accountant Certification Putu Monik Candra Maharani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol. 33 No. 4 (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 career motivation, economic motivation and exam fees on students' interest in obtaining a Chartered Accountant (CA) certificate. Data analysis used multiple linear regression to answer the research hypothesis. Selection of samples with probability sampling technique obtained as many as 165 respondents. The data source is primary data, with questionnaires distributed via Google Forms. Processing assisted with SPSS 22.0 for Windows. The results showed that career motivation and economic motivation had a positive effect on exam fees and had a negative effect on students' interest in obtaining a Chartered Accountant certificate.
Ownership Structure, Company Performance, and Independent Board as Moderation Teddy Jurnali; Meiliana; Sheila Septiany; Jenny
E-Jurnal Akuntansi Vol. 34 No. 3 (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 examine the influence of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership and foreign ownership on company performance. The research objects include all companies that publish annual reports and are listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling method was used to determine the sample and obtained 1,926 data as objects of observation. Data analysis uses the panel regression analysis method. The research results show that ownership concentration and managerial ownership have a significant positive correlation with company performance, foreign ownership has a significant negative correlation with performance, institutional ownership is not significant with performance, and an independent board is unable to moderate ownership structure on company performance.
Motivation, Subjective Norms, and Interest in Taking Accountant Professional Education Ida Ayu Putu Damayanti; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol. 34 No. 3 (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 empirically prove the influence of career motivation, economic motivation, and subjective norms on interest in pursuing professional accounting education. The population is accounting graduates from the Faculty of Economics and Business, Udayana University. The sample was taken using the saturated sampling method and obtained 343 graduates as respondents. The analysis technique used is multiple linear regression. The results of the analysis show that career motivation, economic motivation, and subjective norms partially have a positive effect on interest in participating in PPAk. The implication of this research is to provide empirical support for the theory of planned behavior and motivation theory and can be a consideration for the Faculty of Economics and Business so that it can encourage the interest of students and graduates to take professional accounting education.  
Financial Ratios During the Covid-19 Pandemic and Company Value I Nyoman Gede Suwantara; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Share prices reflect changes in company value over time. It is likely that investments are generated by companies with strong financial performance, which can be a positive indicator of the company's growth and increase its market value. This research aims to determine the effect of financial ratios during the Covid-19 pandemic on company value. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used a non-probability sampling method with purposive sampling technique and obtained 267 observations. The data collection method uses non-participant observation. The data analysis technique used is Statistical Product and Service Solution (SPSS) for Windows. The research results show that profitability, solvency, liquidity and activity have a positive and significant effect on company value. This means that profitability, solvency, liquidity and activity can increase company value and provide a positive signal to investors.
E-Commerce, Financial Literacy, Entrepreneurship Knowledge, and Entrepreneurial Interests of Accounting Students I Kadek Adi Arta; I Ketut Sujana
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Entrepreneurship will bring profits if each individual is able to develop and provide new innovations for the sustainability of their business. The aim of this research is to obtain empirical evidence regarding the influence of e-commerce, financial literacy, and entrepreneurial knowledge on accounting students' entrepreneurial interest. This research was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University, with a total sample of 84 respondents who were students from the class of 2019 & 2020 who had taken the Entrepreneurship course. Sampling used a probability sampling method with proportionate stratified random sampling using a questionnaire as a data collection method. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that e-commerce, financial literacy, and entrepreneurial knowledge have a positive effect on accounting students' entrepreneurial interest. The higher the level of e-commerce, financial literacy and entrepreneurial knowledge an individual has, the greater the interest in entrepreneurship among accounting students.
Environmental Management Systems, Environmental Performance and Disclosure of Carbon Emissions of Energy Companies in Indonesia Ni Putu Larasati Widyanti Dewi; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 34 No. 3 (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 empirically prove the influence of environmental management systems and environmental performance on the disclosure of carbon emissions of energy companies in Indonesia with profitability and company size as control variables. The population in this study are energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research sample was determined using a purposive sampling technique which resulted in 54 observations. The data analysis technique used is panel data regression. Based on the analysis results, it shows that the environmental management system and environmental performance have a significant effect on carbon emissions disclosure. Profitability and company size as control variables have no effect on carbon emissions disclosure.
ESG Performance, Profitability and Capital Structure on Company Value with Dividend Policy as a Moderating Variable Cheryl Sudardja; Herlina Lusmeida
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Financial factors and non-financial factors currently influence company value. This research also wants to look at the role of Dividend Policy in the relationship between ESG Performance, Profitability and Capital Structure with Company Value. This research uses non-financial sector companies that have been listed on the Indonesia Stock Exchange, Singapore Exchange, Bursa Malaysia and Thailand Stock Exchange for the 2019-2022 period with a total of 103 companies as samples. The analysis technique used is multiple linear regression. The research results obtained show that ESG Performance, Profitability, Capital Structure and Dividend Policy are positively correlated with Company Value. Dividend policy strengthens the relationship between Profitability and Company Value, but Dividend Policy cannot moderate the relationship between ESG Performance and Capital Structure and Company Value.
Corporate Governance Mechanisms in Sustainability Reporting Ni Kadek Riska Santika Dewi; I Putu Sudana
E-Jurnal Akuntansi Vol. 34 No. 3 (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 determine the influence of corporate governance mechanisms on the intensity of sustainability reporting. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. Sample selection was carried out using a purposive method. There were 14 companies that met the criteria as research samples so that the research data amounted to 42 observations. This research uses panel data regression analysis. The research results show that the board of directors has a positive effect on sustainability reporting. This is in accordance with agency theory which shows that the involvement of the board of directors is able to have an impact on the company's management function, including sustainability reporting, and the proportion of institutional ownership shows a positive influence, which means that institutional share ownership is able to strengthen the supervisory function of company management so that performance is optimal, while independent commissioners and committees audit, managerial ownership has no effect on sustainability reporting.  

Page 54 of 56 | Total Record : 553

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