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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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Intentions and Behavior of Using Gopay in Accounting Students Trisna Ayu Aprilia; Gede Juliarsa
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.p15

Abstract

This research is aimed at understanding the intention and behavior of using Gopay using the UTAUT3 model framework. This research was carried out on accounting students at the Faculty of Economics and Business, Udayana University, who used Gopay. Purposive sampling is used as a sampling technique. Data was collected using an online questionnaire method. A total of 186 people were sampled. SEM-PLS was used as a data analysis technique method in this research. The findings of this research show that price value, habits, and personal innovation have a significant positive influence on usage intention. Facilitating conditions, personal innovation and intention to use were also found to have a positive and significant effect on Gopay usage behavior.
Timely and Costly? Exploring the Role of Annual Report Readability in Investment Decision-Making Besli, Eugenius
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.p02

Abstract

This study aims to examine the partial effects of timeliness, audit cost, and readability on investment decisions, as well as to test the ability of readability as a moderating variable in the research model. The research sample includes 17 companies listed on the LQ45 index, with data analysis using multiple linear regression. The research model was designed to examine the direct influence of timeliness, audit costs, and readability on investment decisions and to evaluate the role of readability as a quasi-moderator. The results showed that timeliness, audit costs, and readability had a negative influence on investment decisions. In addition, it was found that readability functioned as a moderating variable, so that the level of readability of annual reports could influence the relationship between timeliness and audit fees on investment decisions.
Beyond Costs: How Environmental Investment Enhances Innovation in Indonesian SMEs Odang, Nilam Kemala; Juhandi, Dany; Simanungkalit, Putri Helendgri
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.p16

Abstract

This study examines the influence of environmental cost (EC) and environmental investment (E-INV) on environmental innovation (E-INN) in medium-scale manufacturing SMEs in Indonesia. Although many SMEs allocate budgets for environmental activities, it remains unclear whether such expenditures drive innovation. The study distinguishes between compliance-based costs and strategic investments—an approach rarely explored in the context of SMEs in developing countries. A survey of 106 SMEs was conducted and analyzed using PLS-SEM. EC has no significant effect on E-INN. In contrast, E-INV significantly and positively affects E-INN, indicating that only proactive, strategic investments enhance innovation capacity. The results confirm the Resource-Based View (RBV) by demonstrating that strategic environmental resources foster innovation. Simultaneously, the findings support institutional theory and the weak version of the Porter Hypothesis by showing that compliance spending alone is ineffective in driving innovation if it is not accompanied by strategy-oriented actions.
The Moderating Role of Underwriter Reputation in the Relationship Between Financial Performance and Underpricing Levels Made Rani Kusuma Dewi; Gayatri; Dewa Gede Wirama
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.p06

Abstract

The situation in which the price of the stock in the initial offering is lower than the price of the stock in the secondary market is known as underpricing. This phenomenon results in the funds or capital obtained by the company being suboptimal. However, in order to secure an initial return on their investment, investors in the primary market prefer to see underpricing occur. This research aims to examine whether the impact of profitability, financial leverage, and liquidity on the degree of underpricing can be mitigated by the reputation of the underwriter. The study focused on non-financial firms that went public between 2018 and 2023. A purposive sampling technique was used to select the sample, resulting in 294 companies. The data for this study were analyzed using moderated regression analysis techniques. The study shows that underpricing is negatively affected by profitability and liquidity, and that underwriter reputation acts as a pure moderator of the effect of financial leverage on underpricing.
Carbon Emissions Disclosure Mediates the Effect of Environmental Performance on Firm Value Ni Kadek Piena Jayanthi Putri; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to obtain empirical evidence of the influence of environmental performance on firm value with carbon emissions disclosure as a mediation variable. This research was conducted on all companies listed on the IDX and participated in the PROPER program in 2021-2022. The sampling method used nonprobability sampling and obtained samples of 75 companies. The data analysis techniques used path analysis test and sobel test with SPSS. The results of this study show that environmental performance does not affect firm value. However, environmental performance has a positive effect on the carbon emissions disclosure, carbon emissions disclosure has a positive effect on firm value, and carbon emissions disclosure can mediate the effect of environmental performance on firm value.
The Effect of Financial Distress on Consumer Non-Cyclical Stock Prices on the Indonesia Stock Exchange In 2019-2021 Anak Agung Pradnya Satya Nugraha; Made Gede Wirakusuma
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.p09

Abstract

This study aims to analyze the effect of financial distress on the stock prices of manufacturing companies in the consumer non-cyclical sector on the Indonesia Stock Exchange in 2019-2021 using the Altman Z-score model. The number of samples used is 48 companies with non-probability sampling method. Data collection was carried out using a purposive sampling technique with criteria, namely main board consumer non-cyclical sector companies that were actively traded on the IDX in a row during the 2019-2021 period. The acquired data was then subjected to simple linear regression analysis. The study's findings demonstrate that the Z-score status significantly positively affects stock prices, there are also differences in the Z-score status at different times, namely between before and during the COVID-19 pandemic. The implication of this study is the existence of financial distress by using the Altman Z-score analysis as an indicator for investors to consider before investing in a company.
The Effect of CEO Overconfidence and Leverage on Dividend Policy. I Gede Dandi Aryadika; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Dividend policy is an important aspect of corporate financial management, especially for public companies that are obligated to provide returns to shareholders. Dividend policy reflects the company’s strategic decision to distribute profits or retain them for reinvestment. The purpose of this study is to determine and obtain empirical evidence regarding the influence of CEO overconfidence and leverage on dividend policy. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, totaling 58 companies. The sample was selected using a non-probability sampling method with a purposive sampling technique, resulting in a sample of 174 observations. There were 27 outlier data points, so the final number of observations used in this study was 147. In this study, the analysis technique used was the multiple linear regression analysis technique with the help of SPSS software. The results show that CEO overconfidence has a positive and significant effect on dividend policy, while leverage has no effect on dividend policy.
The Effect Of Net Profit Margin, Sales Growth, And Profitability On The Dividend Pay-Out Ratio With Managerial Ownership As A Moderation Khansa Mara Kartika; Zulfikar
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.p07

Abstract

This study analyzes the effect of Net Profit Margin, Sales Growth, and Profitability on the Dividend Payout Ratio in manufacturing companies in the primary consumer goods and industrial sectors in Indonesia for the period 2021–2023, with Managerial Ownership as a moderating variable. Secondary data were obtained from company reports, previous research, the IDX, and official websites, using a purposive sampling method. The analysis used multiple linear regression and Moderated Regression Analysis (MRA) using SPSS, and classical assumptions were tested to ensure model validity. The results show that Sales Growth and Profitability have a significant positive effect on the Dividend Payout Ratio, while Net Profit Margin has no significant effect. Managerial Ownership also does not moderate the relationship between the independent variables and the Dividend Payout Ratio. The study's limitations include a limited sector and a three-year period post-pandemic.
Between Ethics, Digitalization, and Gender: The Dynamics of Tax Evasion among Non-Employee WPOPs in DIY Azmi, Muhammad Tsabitul; Sri Lestari Yuli Prastyatini
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the influence of moral obligations and the use of information technology on the intention to evade taxes among non-employee individual taxpayers in the Special Region of Yogyakarta, taking into account the role of gender as a moderating variable. Data were obtained by distributing questionnaires to 109 randomly selected respondents. The analysis results indicate that moral obligations and the use of information technology have a negative effect on the tendency to engage in tax evasion. Gender was found to moderate this relationship, where the influence of moral obligations on tax evasion is strengthened by gender, while the influence of information technology on tax evasion is weakened when moderated by gender. These findings emphasize the importance of strengthening moral values and optimizing information technology in efforts to curb tax evasion practices, while taking into account gender differences.
Board Characteristics and Sustainability Performance: Evidence from Indonesia’s Energy Sector Ni Kadek Desi Natalia; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study provides empirical evidence on the effect of board characteristics—specifically board size, board gender diversity, board educational background, and board meeting frequency—on the sustainability performance of energy sector companies listed on the Indonesia Stock Exchange over the 2021–2023 period. Multiple linear regression analysis was employed, using a sample of 26 energy firms (78 firm-year observations) selected through purposive sampling. The findings indicate that board educational background and board meetings have a positive and significant effect on sustainability performance, while the other board attributes show no such effect. These results are consistent with stakeholder theory, which underpins the link between board characteristics and sustainability performance by suggesting that more competent and actively engaged boards are better able to respond to stakeholder expectations regarding sustainability.

Page 9 of 15 | Total Record : 145

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