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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
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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Public Sector Accountability and Performance: The Influence of Institutional Scale, Legislative Oversight, and Supreme Audit Judgements Ria Dwi Putri; Raden Budi Hendaris
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.p17

Abstract

Regional financial performance is commonly assessed through the independence ratio, which serves as an indicator of a region’s fiscal autonomy. Despite decentralisation reforms aimed at empowering local governments, the persistently low independence ratios observed across many regions suggest that the realisation of regional autonomy remains suboptimal. This study seeks to provide empirical evidence on the relationship between three institutional variables—local government size, legislative size, and audit opinion issued by the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK)—and the financial performance of local governments. The analysis draws on secondary data collected from official sources, namely the Central Bureau of Statistics (www.jabar.bps.go.id) and the Audit Board of Indonesia (www.jabar.bpk.go.id), covering the 2019–2023 period. The study adopts a census approach, encompassing all 27 local governments (18 districts and 9 cities) within West Java Province. A multiple linear regression analysis was conducted using IBM SPSS version 27 to test the proposed relationships. The findings reveal that local government size has a statistically significant positive association with financial performance, suggesting that larger jurisdictions may benefit from economies of scale or greater administrative capacity. Conversely, legislative size is found to have a significant negative effect, potentially indicating inefficiencies or coordination challenges in larger assemblies. The audit opinion issued by the BPK, however, does not appear to exert a statistically significant influence on financial performance, pointing to possible limitations in the extent to which external audit outcomes drive internal financial reforms. Keywords: Size of Local Government; Legislative Size; BPK Audit Opinion; Local Government Financial Performance
Linking Financial Performance to Profit Growth: Empirical Insights from Pharmaceutical Firms in Indonesia Dian Anggraeny Rahim; Irma Citarayani; Maevy Caroline Marbun
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.p18

Abstract

Profit growth in pharmaceutical companies is regarded as a meaningful indicator of successful financial performance. However, achieving sustained profitability in this sector remains challenging due to structural vulnerabilities, including intense industry competition, a heavy reliance on imported raw materials, and persistent volatility in foreign exchange rates. These external pressures underscore the need for robust financial management strategies to ensure long-term viability. In response to these dynamics, this study investigates the determinants of profit growth among pharmaceutical firms listed on the Indonesia Stock Exchange (IDX) over the 2014–2024 period. Drawing on secondary data sourced from company financial statements, the analysis employs panel data regression to examine the influence of the cash ratio (CR), total asset turnover (TATO), and debt-to-asset ratio (DAR) on profit growth (PG). To complement the regression analysis, the study also applies the Simple Moving Average (SMA) method using a five-year rolling window to forecast future trends in the observed variables. The empirical findings reveal that both CR and TATO exert a positive and statistically significant influence on profit growth, highlighting the importance of liquidity and asset efficiency in enhancing firm profitability. Conversely, DAR does not exhibit a significant effect, suggesting that leverage plays a less critical role in shaping earnings performance within the context of the pharmaceutical industry during the observed period. Forecasting analysis supports these insights. All variables meet the criteria for model feasibility, with Mean Absolute Percentage Error (MAPE) values ranging between 20% and 50%, indicating moderate predictive accuracy. The projections show an upward trend in PG and TATO, while CR remains relatively stable and DAR demonstrates a gradual decline. These trends point to an industry trajectory characterized by improving operational performance, sustained liquidity, and cautious deleveraging. Overall, the results provide relevant empirical evidence on the financial performance drivers in Indonesia’s pharmaceutical sector. They also offer practical implications for corporate managers and stakeholders, emphasizing the strategic value of liquidity and asset utilization in fostering profit sustainability under volatile market conditions.Keywords: Pharmaceutical Companies; Financial Performance; Profit Growth; Forecasting
Transformational Leadership and Auditor Performance: A Bibliometric Study Mohamad Iqbal; Srihadi Winarningsih; Ahmad Zakie Mubarrok
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.p19

Abstract

This study aims to examine global research trends on transformational leadership and auditor performance, with a focus on identifying dominant themes, intellectual structures, and research gaps using a bibliometric approach. A total of 1,547 documents published between 2015 and 2025 were retrieved from the Scopus database. After applying defined inclusion and exclusion criteria, 524 relevant articles were selected for analysis. VOSviewer version 1.6.20 was used to perform keyword co-occurrence mapping, cluster analysis, and overlay visualization to detect thematic structures and temporal developments in the field. The analysis revealed three major thematic clusters: (1) transformational leadership behavior and organizational adaptability, (2) psychological dimensions including motivation and professional skepticism, and (3) audit performance evaluation and empirical methods. Research activity has increased consistently, with a growing emphasis on applied and sector-specific leadership studies. Contributions were concentrated in countries such as the United States, Germany, and China, while studies from developing regions and public sector contexts were notably limited. This study provides a comprehensive overview of the evolving research on transformational leadership in auditing. It highlights the dominance of Global North scholarship and the lack of public sector focus as key gaps. Future research should expand contextual diversity, incorporate emerging behavioral constructs, and explore the role of leadership in enhancing public audit performance and accountability. Keywords: Transformational leadership; auditor performance; auditing research.
The Implementation of Accounting Digitalization and Internal Control on the Quality of Financial Reports Neri Asmira; Sulkiah
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.p20

Abstract

This study aims to empirically examine the implementation of accounting digitalization and internal control on the quality of financial reporting among MSMEs in East Lombok. The sample consista of 100 MSMEs selected as the sample from a population of 14,132 MSMEs that consistently maintain financial records. This study utilized purposive smpling for data collection and applied the Partial Least Squere (PLS) method for data analysis. The finding reveal that accounting digitalization does not have a statistically significant positive effect on financial reporting quality. In contrast, internal control exhibits a significant and positive influence on the quality of financial reports. While digitalization can support financial procedures, the findings imply that MSMEs have not yet maximized the potential of this technology. On the other hand, the implementation of effective internal control systems contributes to minimizing errors and fraudulent activities, thereby enhancing the accuracy and reliability of MSMEs’ financial reporting. Keyword: Digital Accounting, Internal Control, Financial Reporting Quality, SMEs
Tax Ratio and Degree of Regional Fiscal Autonomy Moderate Effect of Economic Growth on Human Development Index I Gede Eka Witanaya Partha; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to obtain empirical evidence of the effect of economic growth on the human development index (HDI) in the districts and cities of Bali Province in 2014–2019 by including the tax ratio and the degree of regional fiscal autonomy as moderating variables. The research was conducted in all regencies and cities in Bali Province. The data in this study were obtained from the Central Bureau of Statistics which were tested using moderated regression analysis. The results of this analysis indicate that economic growth has a positive effect on HDI and the influence of HDI cannot be moderated by the tax ratio. This study also finds that the effect of economic growth on HDI is strengthened by the degree of regional fiscal autonomy. Regional autonomy is able to increase economic growth which can be achieved with a degree of regional fiscal autonomy through the implementation of regional autonomy. On the other hand, the tax ratio may not necessarily increase the HDI level due to the uneven development associated with the increase in HDI in the Province of Bali.
Audit Tenure as a Moderator in the Relationship Between Financial Distress, Profitability, and Audit Delay I Ngurah Sudi Darma Yasa; Made Yenni Latrini
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p24

Abstract

This study investigates the influence of financial distress and profitability on audit delay, while also examining the moderating effect of audit tenure. Firm size is included as a control variable. The research focuses on energy sector firms listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The analysis is based on panel data comprising 270 firm-year observations, selected through purposive sampling, a non-probability sampling technique. Data were analyzed using STATA software, employing the Moderated Regression Analysis (MRA) approach with a fixed effects model to account for unobserved heterogeneity across firms. The empirical findings reveal that financial distress significantly increases audit delay, whereas profitability does not have a statistically significant effect. Furthermore, audit tenure moderates the relationship between financial distress and audit delay by attenuating its impact. However, rather than enhancing the effect of profitability on audit delay, audit tenure appears to diminish it.
Examining the Relationships of Work Stress, Time Budget Pressure, and Obedience Pressure on the Performance of BPK RI Auditors in Bali Province I Gusti Ayu Agung Adinda Prameswari Anom; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p23

Abstract

This study aims to examine the relationship between work stress, time budget pressure, and obedience pressure on auditor performance. The research was conducted at the BPK RI Representative Office in Bali Province. A purposive sampling method was employed, resulting in a sample of 95 respondents, all of whom were auditors at the BPK RI Bali Representative Office. Data were analyzed using Multiple Linear Regression Analysis with the SPSS software. The findings reveal that work stress, time budget pressure, and obedience pressure have a negative and significant impact on auditor performance. These results are consistent with the inverted U-curve theory, which suggests that performance decreases when stress levels exceed an optimal point. Based on these findings, it is recommended that the BPK RI Representative Office in Bali Province assigns tasks that align with the auditors' capabilities and provides sufficient time to complete audits, thereby minimizing the negative effects of excessive pressure.
The Influence of Understanding the Accountant Professional Code of Ethics, Love of Money, Religiosity, and Equity Sensitivity I Dewa Gde Agrasamdhani Oki Prameswara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p22

Abstract

The aim of this study was to determine the effect of understanding the accounting profession's code of ethics, love of money, religiosity and equity sensitivity on accounting students' ethical perceptions. The population in this study were all Bachelor of Accounting Study Program batch 2019 students at the Faculty of Economics and Business, Udayana University. The research sample was 255 people using the purposive sampling method. The data analysis technique used in this study is multiple linear regression. Research shows that understanding the ethical code of the accounting profession, Love of Money, religiosity, and Equity Sensitivity have a positive effect on ethical perceptions of accounting students. The implication of this research is that Udayana University, especially the Faculty of Economics and Business, undergraduate accounting study program can evaluate the understanding of the accounting profession's code of ethics, Love of Money, religiosity and Equity Sensitivity because this can influence the ethical perceptions of accounting students so that students have high ethical perceptions and ready to enter the world of work to become a professional accountant in the future.
Exploring the Impact of Liquidity, Profitability, and Triple Bottom Line Disclosure on Company Stock Returns I Gede Ari Wahyu Anantha; I Ketut Jati
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p13

Abstract

Stock returns are a key focus for investors. The significant increase in the number of stock investors in Indonesia since 2020 highlights the need to account for stock price fluctuations to achieve optimal returns. This study aims to examine the effect of liquidity, profitability, and triple bottom line disclosure on stock returns. Using a sample of high-profile companies listed on the Indonesia Stock Exchange between 2020 and 2022, 114 observations were analyzed through multiple linear regression. The findings reveal that profitability positively influences stock returns, while liquidity and triple bottom line disclosure show no significant positive impact.
The Accuracy of Bankruptcy Prediction using Z-Score and Springate in Tourism and Recreation Industry Claresta Khenisa Putri; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p03

Abstract

Every company has the potential to experience bankruptcy. Bankruptcy can be predicted by using accurate bankruptcy prediction model. The purpose of this study is to compare which model is more effective between the Altman Z-Score and the Springate model in predicting bankruptcy. The data used in this research is secondary data in the form of financial statements of Tourism and Recreation Industry companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The sample consist of 41 companies selected using purposive sampling. The data is analyzed using Mann-Whitney test. The result of this study indicates the accuracy of Z-Score model is higher compared to Springate model. The research also shows a significant difference between Z-Score and Springate. These findings imply that the Z-Score model is more effective for predicting bankruptcy in the Tourism and Recreation Industry compared to the Springate model.

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