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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 145 Documents
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Audit Tenure, CEO Educational Background, and Governance Effectiveness: An Empirical Investigation of Financial Statement Fraud Umi Nur Fryda Kusli Rochmah; Gideon Setyo Budiwitjaksono
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p18

Abstract

This study examines the influence of audit tenure, CEO education, and ineffective monitoring on fraudulent financial statements in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange during the period 2021–2023. A quantitative approach is employed, utilizing panel data regression analysis on a sample of 19 BUMN companies. Data were obtained from annual report documentation and analyzed using E-Views 12 software. Fraudulent financial reporting is measured using the Beneish M-Score as a proxy. The results reveal that audit tenure and ineffective monitoring do not have a statistically significant effect on the likelihood of financial statement fraud. In contrast, CEO education has a significant negative effect, suggesting that higher levels of CEO education are associated with a lower propensity for fraudulent financial reporting. Furthermore, when assessed simultaneously, the three variables collectively exhibit a significant influence on the occurrence of fraudulent financial statements. These findings underscore the important role of CEO educational attainment in enhancing financial reporting integrity and preventing fraudulent practices.
The Influence of Retail Investor Activity and Sentiment on Social Media on Stock Market Dynamics in Bali I Gusti Ngurah Agung Dananjaya; Made Aristia Prayudi; I Gd Nandra Hary Wiguna
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p19

Abstract

The growing participation of retail investors in social media communities has created a pressing need to understand how their activities and sentiments influence stock market dynamics. This study aims to examine the effect of investor activity and sentiment on social media on the trading volume and price volatility of small-cap stocks. A quantitative approach was adopted by surveying 200 respondents who are active in online stock communities. The data were analyzed using multiple linear regression. The results indicate that both investor activity and sentiment are positively associated with trading volume and price volatility. The regression models explain more than half of the variation in the two dependent variables. The study concludes that social media plays a significant role as a space that shapes the behavior and investment decisions of retail investors in the digital stock market.
Evaluation of Environment, Social, and Governance (ESG) Implementation at PT XYZ Yohanna Bregiba Lolaninta Br Purba; Ratna Wardhani
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p20

Abstract

Sustainability issues have encouraged companies to integrate Environmental, Social, and Governance (ESG) principles into their business strategies, including in the banking sector. This study aims to evaluate ESG implementation at PT XYZ from a management perspective that includes perceived benefits, strategies and initiatives, as well as challenges and outlook. The study used a single case study qualitative approach with semi-structured interview techniques to nine informants who have direct responsibility for ESG implementation. Data were analyzed thematically and strengthened by stakeholder and legitimacy theories. The results show that ESG implementation has provided real benefits, especially in social and governance aspects, such as improved reputation, customer loyalty, and transparency. However, the contribution of environmental aspects is still limited and ESG impact measurement is not yet systematic. The main challenges come from internal coordination, limited resources, and regulatory uncertainty. PT XYZ is considered to need to strengthen its ESG organizational structure, improve cross-functional training, and adopt a digital system for sustainability reporting. This study provides practical insights for other financial institutions that are pioneering ESG integration and enriches understanding of ESG as a strategy for legitimacy and stakeholder engagement.
What Factors Influence The Profitability Of Firms In Indonesia? Evidence From The Industrial Firms Listed On The Indonesia Stock Exchange Lusiana Sartika; Diah Amalia
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of liquidity, interest coverage ratio, leverage, taxation aspects, non-debt tax shield, and asset tangibility on the profitability of industrial companies listed on the Indonesia Stock Exchange. This study employs a quantitative method, using the annual financial statements of industrial companies listed on the IDX as the object of study for the period from 2018 to 2022. The research sample employs a purposive sampling method, consisting of 185 participants. The study uses descriptive analysis and multiple linear regression. The results of the partial test study indicate that liquidity, leverage, and asset tangibility hurt profitability. The interest coverage ratio has a positive effect on profitability. Taxation aspects and Non-Debt Tax Shield do not effect profitability. The results of the simultaneous test indicate that liquidity, interest coverage ratio, leverage, taxation aspects, NDTS, and asset tangibility effect profitability.
The Role of Liquidity in Moderating the Determinants of Profit Growth in Village Credit Institutions I Gede Ferry Sugiartha; Anantawikrama Tungga Atmadja; Lucy Sri Musmini
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p01

Abstract

This study investigates the influence of net profit margin and capital adequacy on profit growth, with liquidity serving as a moderating variable, in Village Credit Institutions (LPDs) in Badung Regency. The research population comprised 122 LPDs registered with the LPLPD in Badung Regency. Using a purposive sampling method, 109 LPDs were selected, resulting in a total of 654 observations over a six-year period from 2019 to 2024. Data analysis was conducted using the Moderated Regression Analysis technique. The findings indicate that both net profit margin and capital adequacy exert a positive effect on profit growth. Additionally, liquidity was found to strengthen the relationship between these variables and profit growth, confirming its moderating role. This implication proves that the right LPD utilizes liquidity for optimal quality credit expansion, so that net income margins and capital assessments have a positive impact on profit growth.Keywords: Liquidity; Net Profit Margin; Capital Assessment; Profit Growth
The Impact of Good Corporate Governance on the Quality of Sustainability Reports Maria M. Virginia De Pazzi; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p02

Abstract

This research aims to examine the effect of Good Corporate Governance (GCG) on the quality of Sustainability Reports (SR). The population for this study consists of energy companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sample was determined using purposive sampling, resulting in a total of 143 companies. Legitimacy theory is used to explain the findings. Data analysis was performed using multiple linear regression. The results show that the proportion of independent commissioners, the frequency of audit committee meetings, and the proportion of managerial ownership positively affect the quality of SR. Conversely, the size of the board of directors negatively affects the quality of SR. Keywords: Sustainability report quality; proportion of independent commissioner; audit committee meetings; proportion of managerial ownership; board size.
Financial Distress and Abnormal Operating Cash Flows: Firm-Size Moderation of Auditor Going-Concern Opinions Muhammad Jufrianci Dewa; Lilis Ardini; Suwardi Bambang H
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p03

Abstract

Auditors routinely assess financial distress and unusual patterns in operating cash flows when judging a client’s ability to continue as a going concern. This study investigates whether (i) financial distress and (ii) abnormal operating cash flows influence the likelihood of receiving a going-concern audit opinion, and whether firm size moderates these relationships. The sample comprises 40 property and real-estate firms listed on the Indonesia Stock Exchange over 2018–2022 (N = 200 firm-year observations). Financial distress is proxied by Altman’s Z?-Score, abnormal cash flows are measured as discretionary deviations from expected operating cash flows, and firm size is captured by the natural logarithm of total assets. Logistic regressions are estimated in SPSS 26. Results show that higher financial distress significantly increases the probability of a going-concern opinion. In contrast, abnormal operating cash flows do not exhibit a statistically significant effect. Firm size moderates the distress–opinion link—larger firms facing distress are less likely to receive a going-concern qualification—indicating a pure moderation effect. Firm size does not, however, moderate the association between abnormal cash flows and the audit opinion. These findings highlight the primacy of traditional distress metrics in auditors’ going-concern judgments and suggest that organisational scale can temper the audit consequences of financial distress, whereas cash-flow abnormalities per se carry limited incremental weight in this setting. Keywords: Going Concern Audit Opinion; Financial distress; Abnormal cash flow from operating; Firm Size; Altman Z’Score.
The Effect of ESG Score on Stock Return: Do Financial Performance and Market Performance Moderate? Dwi Nurnaningsih; Lilik Handajani
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p04

Abstract

The rising public attention on environmental and social issues, as well as corporate management strategies in addressing these issues, make ESG practices are crucial to observe. Therefore, this study is intended to examine the effect of ESG Score on Stock Return with Financial and Market Performance as moderating variables. The research method is associative quantitative, conducted on companies listed in ESG Sector Leaders IDX KEHATI Index from 2019 to 2023. There were 18 companies with the number of observations narrowed because there were a number of outlier data, resulting in 44 observations. Panel data were analyzed with Moderated Regression Analysis (MRA). The results of empirical testing show that ESG scores have a significant and positive effect on stock returns. And financial performance proxied through ROA strengthens the correlation of ESG scores and stock returns, while the ROE proxy is unable to moderate the relationship between the two variables. While, market performance (TQ) weakens the correlation between ESG scores and stock returns. In practical terms, this research contributes as a consideration for managers and investors to evaluate ESG adoption as an opportunity to attract sustainable investment. Keywords: ESG Score; Stock Return; Sustainability; Return on Assets; Tobin’s Q
Time Budget Pressure and Individual Factors as Triggers of Dysfunctional Audit Behavior in Government Auditors Michael Andre; Siti Mutmainah
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p05

Abstract

The suboptimal role of Indonesia's Government Internal Control System in enhancing state financial accountability has prompted this study to analyze factors influencing dysfunctional audit behavior among government auditors. This quantitative research utilized data from 100 respondents collected through questionnaires and analyzed using PLS-SEM. The findings reveal that: (1) time budget pressure increases dysfunctional behavior; (2) independence and religiosity decrease dysfunctional audit behavior; (3) male auditors demonstrate a higher propensity for dysfunctional audit behavior; and (4) professional competence shows no effect. These results underscore the importance of workload management, strengthened independence, and integration of ethical-religious values in preventing dysfunctional audit practices. Keywords: Dysfunctional; Audit; Religiosity; Gender.
The Effect of the Covid-19 Pandemic, Liquidity, Leverage, and Intellectual Capital on Company Value Ni Putu Sandra Susila Dewi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p06

Abstract

This study aims to explore the effects of the COVID-19 pandemic, leverage, liquidity, and intellectual capital on firm value. It analyzes a sample of 79 non-cyclical consumer companies listed on the Indonesian Stock Exchange (IDX) during the specified observation period, culminating in 311 data points. A purposive sampling technique was employed, which selectively included companies based on set criteria, thus not representing the entire population equally. Data were analyzed using multiple linear regression, revealing that while the COVID-19 pandemic did not affect firm value, leverage had a negative impact. Conversely, liquidity and intellectual capital were found to positively influence firm value. The findings provide valuable insights for stakeholders regarding the determinants of firm value under the influence of varying economic conditions.  Keywords: Company Value; Covid-19 Pandemic; Liquidity; Leverage; Intellectual Capital

Page 6 of 15 | Total Record : 145

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