E-Jurnal Akuntansi
type: channel
description: 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 <span title="Fokus JAI berkaitan pada berbagai tema dan topik serta aspek dari akuntansi dan investasi, termasuk (namun tidak terbatas) pada topik sebagai berikut: ">related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: <span title="ü Akuntansi Keuangan ">Financial Accounting <span title="ü Akuntansi Keuangan ">Managerial Accounting <span title="ü Akuntansi Sektor Publik ">Public Sector Accounting <span title="ü Auditing ">Auditing <span title="ü Auditing ">Forensic Accounting <span title="ü Akuntansi Keperilakuan (Termasuk Etika dan Profesionalisme) ">Behavioral Accounting (Including Ethics and Professionalism) <span title="ü Kependidikan Akuntansi ">Accounting Education <span title="ü Perpajakan ">Taxation <span title="ü Pasar Modal dan Investasi ">Capital Markets and Investments <span title="ü Perbankan dan asuransi ">Accounting for Banking and Insurance <span title="ü Perbankan dan asuransi ">Accounting for SMEs <span title="ü Sistem Informasi Akuntansi ">Accounting Information Systems & e-Commerce Environmental Accounting Accounting for Rural Credit Institutions https://jurnal.uisu.ac.id/index.…
publisher: Fakultas Ekonomi dan Bisnis Universitas Udayana
language: en
publication name: E-Jurnal Akuntansi
issn: 2302-8556
copyright: This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
items: The Effect of Green Banking Disclosure, Liquidity, and Operational Efficiency on Banking Profitability with Credit Risk Moderation
items: Indonesian Capital Market Response to U.S. Federal Funds Rate Increase Announcements
items: The Effect of Profitability, Leverage, and Firm Size on Tax avoidance Before and During the Pandemic Period in Mining Sector Companies
items: Budgetary Participation and Budget Emphasis on Budgetary Slack with Internal Locus of Control as Moderator
items: Capital Structure, Leverage, CSR Disclosure, Company Value, and Pharmaceutical Sub-Sector Companies
items: Use of Technology Acceptance Model and Security in Mobile Banking Usage Behavior Analysis
items: Internal Control, Love of Money, Individual Morality, and Information Asymmetry: Influences on Accounting Fraud Tendency
items: Anak Agung Sagung Istri Salshayna Pramesti
items: The Factors Affecting the Tendency of Fraud on South Kuta District Village Credit Institution
items: Good Corporate Governance, Company Size, Company Value and Profitability as Moderating Variables
items: Socialization, Awareness, Tax Sanctions and WPOP MSME Compliance
items: Effectiveness of Internal Control System, Information Technology and Fraudulent Financial Reporting in LPD
items: Student Motivation and Interest in Continuing Masters Education during the Covid-19 Pandemic
items: Principles of Good Corporate Governance, Tri Hita Karana Culture, and LPD Financial Performance
items: Assessing the Effects of Knowledge, Taxpayer Awareness, Tax Amnesty, and Socialization on Motor Vehicle Tax Compliance
items: Good Corporate Governance, Profitability, and Tax Avoidanc
items: Exploring the Impact of Taxpayer Awareness, Knowledge, E-Samsat, and Tax Penalties on Motor Vehicle Tax Compliance
items: Assessing the Influence of Taxation Knowledge, E-Filing Implementation, and Income Level on Individual Taxpayer Compliance
items: Compliance Risk Management (CRM) from the Perception of Users
items: Evaluation of M-Score and ICOFR on PT X
items: The Machiavellian Dimension of Auditors: An Exploration of Ethical Dilemmas in Auditing
items: Accounting Information Systems, Financial Report Quality and Internal Control Systems as Moderating Variables
items: The Influence of Degree Motivation and Job Market Considerations on Accounting Students Intentions to Take the CA Certification Examination
items: The Effect of Financial Performance on Firm Value: Dividend Policy's Moderating Role
items: Skills, Perceived Knowledge and Training on the Effectiveness of Using Accounting Information Systems
items: Enterprise Resource Planning, Accounting Information System Quality, Competence, and Internal Control on Company Performance
items: Impact of Board Size, Profitability, Public Ownership, and Media Exposure on CSR Disclosure
items: Good Corporate Governance, Corporate Social Responsibility and Leverage on Value of Manufacturing Companies
items: Kinerja Lingkungan, Tekanan Stakeholder dan Kinerja Keuangan Perusahaan Manufaktur
items: The Impact of Financial Distress, Free Cash Flow, Information Asymmetry, and Firm Size on Real Earnings Management

The Effect of Green Banking Disclosure, Liquidity, and Operational Efficiency on Banking Profitability with Credit Risk Moderation
type: item
description: This study aims to analyze the effect of Green Banking Disclosure, liquidity, and operational efficiency on profitability, with credit risk a moderating variabel in conventional banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The study employed panel data regression to examine direct effect and Moderated Regression Analysis (MRA) to test the moderating role of credit risk. The sample consisted of 33 companies with 165 observations selected using purposive sampling. The result indicate that Green Banking Disclosure and liquidity have no effect on profitability, while operational efficiency has a negative effect and credit risk has a positive effect on profitability. Credit risk is unable to moderate the relationship between Green Banking Disclosure and liquidity on profitability, but it is able to moderate the relationship between operational efficiency and profitability
subject: Articles
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creator: Lusiyana Pebriyanti
creator: Dhea Zatira
creator: Sustari Alamsyah
creator: Hamdani
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-02
publication date: 2026-06-02
doi: 10.24843/EJA.2026.v36.i05.p05

Indonesian Capital Market Response to U.S. Federal Funds Rate Increase Announcements
type: item
description: This research aims to examine whether there are abnormal returns due to the increase in the Federal Funds Rate (FFR) in the United States on February 1, 2023, March 24, 2023, May 3, 2023, and July 26, 2023. The observation period for this study spanned two days before and after each event, with a sample size of 250 companies obtained using the Cochran formula. The sampling method employed was simple random sampling. The data analysis technique utilized was the one-sample Wilcoxon signed-rank test. The results of the analysis indicate that of the four FFR increase events, only the event on March 24, 2023, resulted in a significant abnormal return. It was concluded that this FFR increase event had an impact. This significant abnormal return was predicted to be due to the normalization of policies on the Indonesian Stock Exchange, which occurred one day before the event (t-1) of the FFR increase on March 24, 2023.
subject: Articles
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creator: Ketut Bintang Maharani
creator: I Nyoman Wijana Asmara Putra
creator: I Wayan Gde Wahyu Purna Anggara
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

The Effect of Profitability, Leverage, and Firm Size on Tax avoidance Before and During the Pandemic Period in Mining Sector Companies
type: item
description: The objective of this study is to collect empirical evidence regarding the impact of profitability, leverage, and firm size on tax avoidance and to gather empirical data on how tax avoidance, profitability, and leverage differed before and during COVID-19 pandemic. This research performed on mining sector companies from 2018 to 2021 that registered on the Indonesia Stock Market. The sample was chosen using the purposive sampling method and 154 data were collected as observational objects. Multiple linear regression and different test was used to analyze the data. The findings revealed that profitability has positive effect on tax avoidance, leverage has no effect on tax avoidance, and firm size has negative effect on tax avoidance. Furthermore, the results of the different tests indicate that there is no significant average difference between profitability before and during pandemic. Meanwhile, the average difference in leverage between before and during COVID-19 is significant. The implication of this research is that it can confirm the Theory of Planned Behavior and Stewardship Theory
subject: Articles
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creator: Ayu Karlina
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Budgetary Participation and Budget Emphasis on Budgetary Slack with Internal Locus of Control as Moderator
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description: The purpose of this study was to find out the effect of budgetary participation and budget emphasis on budgetary slack and to find out the ability of the internal locus of control in moderating the influence of independent variables on budgetary slack. This research was conducted in Denpasar City with a total sample of 102 respondents who were determined using a purposive sampling technique. Data collection was carried out using a questionnaire, while the data analysis technique used was Moderated Regression Analysis. Based on the results of the analysis, it is known that budgetary participation has a negative effect on budgetary slack, while budget emphasis has a positive effect on budgetary slack. The existence of an internal locus of control strengthen the effect of budgetary participation and weaken the effect of budget emphasis on budgetary slack.
subject: Articles
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creator: Ni Kadek Sintya Julia
creator: Eka Ardhani Sisdyani
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Capital Structure, Leverage, CSR Disclosure, Company Value, and Pharmaceutical Sub-Sector Companies
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description: Firm value is the investor's perception of the company's level of success to be able to provide maximum shareholder prosperity by increasing the company's share price. Purpose of this study was to obtain empirical evidence regarding the effect of capital structure, leverage, and corporate social responsibility disclosure on firm value. This study took samples from the pharmaceutical sub sector companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling technique used was purposive sampling, 10 companies were obtained with 30 observations. Analyzed using multiple linear regression analysis. Based on the results, capital structure, leverage, and corporate social responsibility disclosure have a positive effect on firm value. This shows that the level of capital structure, leverage and corporate social responsibility disclosure can increase firm value.
subject: Articles
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creator: Anak Agung Istri Sintya Pradnyawati
creator: I Gusti Ayu Made Asri Dwija Putri
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Use of Technology Acceptance Model and Security in Mobile Banking Usage Behavior Analysis
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description: The mobile banking service answers the demands of customers who want a safe, fast service, available 24 hours, and can be accessed from anywhere, which is sufficient by means of a cell phone. The purpose of this study is to conduct an empirical study using the Technology Acceptance Model approach by adding a security variable to prove its effect on the behavior of using mobile banking applications. The number of samples used, namely 150 customers with the purposive sampling method, was processed using the Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) with the help of SmartPLS version 4 software. The findings show that perceived ease of use and perceived usefulness have an indirect effect on use behavior through behavioral intention. Meanwhile, security and behavioral intention directly influence use behavior. Overall, the relationship between variables has a positive and significant influence.
subject: Articles
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creator: Putu Deby Cahyani Pramesti
creator: I Gst. Ayu Eka Damayanthi
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Internal Control, Love of Money, Individual Morality, and Information Asymmetry: Influences on Accounting Fraud Tendency
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description: The objective of this study is to examine the impact of internal control, individual morality, information asymmetry, and love of money on the propensity for accounting fraud at PT. Bali Regional Development Bank, Badung Branch Office. A sample of 44 respondents was selected using purposive sampling technique. The data analysis method employed is Partial Least Square (PLS), which includes bootstrapping, internal model evaluation, and external model evaluation. The findings demonstrate that internal control and individual morality negatively impact the propensity for accounting fraud. Conversely, love of money and information asymmetry positively influence this propensity.
subject: Articles
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creator: I Kadek Feri Mahardika
creator: A.A. Gde Putu Widanaputra
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Anak Agung Sagung Istri Salshayna Pramesti
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description: This study examines the influence of company size, profitability, leverage, institutional ownership, and public ownership on Corporate Social Responsibility (CSR) disclosure among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The research is contextualized by the Financial Services Authority Circular Letter No. 16/SEOJK.04/2021, which outlines regulatory expectations for CSR activities. A total of 160 companies were selected through purposive sampling for non-participant observation analysis. Contrary to expectations, the findings reveal that company size, leverage, institutional ownership, and public ownership do not significantly influence CSR disclosure. However, profitability emerges as the only factor with a positive impact on CSR disclosure. This highlights the need for a deeper understanding of the factors driving CSR engagement in the region and suggests that profitable companies may be more likely to engage in CSR activities, potentially due to better resources or a strategic approach to stakeholder engagement.
subject: Articles
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creator: Anak Agung Sagung Istri Salshayna Pramesti
creator: I Ketut Suryanawa
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

The Factors Affecting the Tendency of Fraud on South Kuta District Village Credit Institution
type: item
description: The purpose of this research was to examine the effect of the effectiveness of internal control, religiosity, ethical behavior, and whistleblowing to fraud tendencies. This research was conducted at t LPD in South Kuta District, totaling 9 LPDs with a total of 86 employees as respondents. Purposive sampling technique is used as a technique in sampling using a questionnaire. The findings of this study are that the effectiveness of internal control, religiosity, and ethical behavior partially had a negative effect on the fraud tendencies, while whistleblowing had no effect on the fraud tendencies. This research provides input and considerations for the leadership of the South Kuta District LPD which are expected to increase the effectiveness of internal control, religiosity, ethical behavior, and implement whistleblowing to prevent the occurrence of a tendency of fraud.
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creator: Ni Kadek Intan Karunia Listyanti
creator: P. D’yan Yaniartha Sukartha
creator: Ni Ketut Rasmini
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Good Corporate Governance, Company Size, Company Value and Profitability as Moderating Variables
type: item
description: This study aims to obtain empirical evidence regarding the influence of good corporate governance, and firm size on firm value with profitability as a moderating variable. This research was conducted on consumer non-cyclicals sector companies on the Indonesia Stock Exchange in the period 2017 – 2021. The sampling method was purposive sampling, and a sample was 58 companies with 290 observations. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the research results obtained, good corporate governance has a significant positive effect on firm value, firm size has no effect on firm value, profitability can moderate the effect of good corporate governance on firm value, and profitability is not able to moderate the effect of firm size on firm value.
subject: Articles
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creator: Ni Putu Tara Asti Nugraheni
creator: I Gusti Ngurah Agung Suaryana
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Socialization, Awareness, Tax Sanctions and WPOP MSME Compliance
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description: This research aims to analyze individual taxpayers with micro, small and medium business ownership (MSME). This research focuses on empirically testing the effect of socialization, awareness, and tax sanctions on MSME WPOP compliance. All 5,809 MSME WPOPs in West Denpasar KPP Pratama will be the population in this research with a sample of 98 people. Purposive sampling technique was used in this researche with multiple linear regression analysis as a tool in conducting research testing. The findings show that tax socialization, taxpayer awareness, and tax sanctions have a positive effect on MSME WPOP compliance. It is hoped that this research will become a reference and consideration in policy making as an effort to increase taxpayer compliance
subject: Articles
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creator: Ni Putu Ika Wahyudiana Putri
creator: Putu Ery Setiawan
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Effectiveness of Internal Control System, Information Technology and Fraudulent Financial Reporting in LPD
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description: This research aims to examine empirically the effect of effectiveness of internal control system and information technology on fraudulent financial reporting in Lembaga Perkreditan Desa (LPD). The theory used in this research is the theory of Fraud Hexagon. This research conducted in LPDs in Bangli regency with sample used is 62 units which are determined by proportionate stratified random sampling method. The multiple linear regression analysis used as data analysis technique in this research. The results of this study show that the effectiveness of internal control system has no effect on fraudulent financial reporting. Information technology has a significant negative effect on fraudulent financial reporting. The conclusion based on research results is that LPDs needs to review their internal control system and improve the application of information technology properly in order to reduce opportunities for fraud.
subject: Articles
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creator: Sang Ayu Kompiang Intan Sri Rahayu
creator: I Gusti Ayu Nyoman Budiasih
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Student Motivation and Interest in Continuing Masters Education during the Covid-19 Pandemic
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description: This research aims to obtain empirical evidence regarding the influence of student motivation on interest in pursuing a master's degree in accounting. Students majoring in the Accounting Study Program at Udayana University batch 2018 are the research population. Probability sampling with simple random sampling was chosen by the researcher as the technique used in selecting the sample which was calculated using the Slovin formula. To collect data used in the form of a questionnaire distributed via google form with multiple linear regression analysis. The findings in this research include career motivation and degree motivation have a significant positive effect, while the perception of cost has a significant negative effect on student interest in pursuing a master's degree in accounting, Faculty of Economics and Business, Udayana University.
subject: Articles
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creator: Ni Luh Made Elisa Intan Apsari
creator: Ni Putu Sri Harta Mimba
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Principles of Good Corporate Governance, Tri Hita Karana Culture, and LPD Financial Performance
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description: The purpose of this study was to analyze the effect of the principles of good corporate governance and the tri hita karana culture on the financial performance of the Village Credit Institutions (LPD) in Karangasem Regency. The population used in this study were all Village Credit Institutions in Karangasem Regency, amounting to 190 LPD. The sample in this study was 20 LPD. The method of determining the sample used is purposive sampling method with multiple linear regression analysis technique. The results showed that the principles of good corporate governance consisting of transparency, accountability, responsibility, independence, fairness and tri hita karana culture had a significant positive effect on the financial performance of the Village Credit Institution. The results of this study can provide benefits as input in decision making considerations and can implement the principles of good corporate governance and the tri hita karana culture at the Village Credit Institution, Karangasem Regency.
subject: Articles
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creator: Ni Putu Eka Tunasti Purnama
creator: Ni Gusti Putu Wirawati
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Assessing the Effects of Knowledge, Taxpayer Awareness, Tax Amnesty, and Socialization on Motor Vehicle Tax Compliance
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description: Tax compliance is defined as the extent of adherence exhibited by an individual or entity in paying taxes in accordance with applicable laws. This study aims to investigate the effects of knowledge, taxpayer awareness, tax amnesty programs (referred to as tax bleaching programs), and outreach efforts on the level of motor vehicle taxpayer compliance in Badung Regency. The theoretical frameworks of attribution theory and planned behavior theory underpin this research. Conducted at the Badung Regency SAMSAT Office, the study sampled 100 respondents using the accidental sampling method, derived via the Slovin formula. Data collection was performed through the distribution of questionnaires, followed by analysis using multiple linear regression. The findings indicate that taxpayer knowledge, tax amnesty programs, taxpayer awareness, and tax socialization significantly influence the level of compliance with motor vehicle tax (PKB) obligations.
subject: Articles
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creator: Ni Putu Ayu Satya Suciantari
creator: Ni Luh Supadmi
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Good Corporate Governance, Profitability, and Tax Avoidanc
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description: The amount of the tax amnesty for 2016-2017 is evidence of tax evasion by the company. The purpose of this research is to find out how the influence of corporate governance and profitability on tax avoidance. Manufacturing companies in the consumer goods industry that are listed on the Indonesia Stock Exchange in 2020 are the population in this study. Sampling was carried out by purposive sampling technique with a sample of 34 companies. Structural Equation Modeling - Partial Least Square was used as a research data analysis technique. The output of this study reveals that institutional ownership, audit quality and profitability have a negative effect on tax avoidance, but independent commissioners and audit committees have a positive influence on tax avoidance.
subject: Articles
  topic: section
subject: Array
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creator: Ni Gusti Ayu Putu Diah Sasmita
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Exploring the Impact of Taxpayer Awareness, Knowledge, E-Samsat, and Tax Penalties on Motor Vehicle Tax Compliance
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description: Tax compliance by individuals indicates their readiness to fulfill their obligations and exercise their right to pay taxes accurately and on time, in accordance with tax legislation. This study aims to collect empirical evidence on the influence of tax knowledge, Electronic System for Motor Vehicle Tax Administration (e-SAMSAT), taxpayer awareness, and tax penalties on the compliance of motor vehicle taxpayers in Badung Regency. The research employed a non-probability accidental sampling method to select participants. To determine the sample size, the Slovin formula was applied, resulting in a total of 100 respondents. Data collection was conducted through a questionnaire, and the hypothesis was tested using multiple linear regression analysis in the Statistical Package for the Social Sciences (SPSS) software. The findings reveal that tax penalties, e-SAMSAT, taxpayer awareness, and tax knowledge significantly enhance motor vehicle taxpayer compliance in the Badung Regency. This underscores the importance of these factors in promoting tax compliance and suggests that interventions aimed at improving taxpayer education and awareness, coupled with the effective implementation of e-SAMSAT and judicious application of tax penalties, can foster greater compliance with motor vehicle tax obligations.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: I Gede Made Bagus Wira Manuaba
creator: I Ketut Jati
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Assessing the Influence of Taxation Knowledge, E-Filing Implementation, and Income Level on Individual Taxpayer Compliance
type: item
description: This study investigates the influence of taxation knowledge, e-filing implementation, and income level on individual taxpayer compliance at KPP Pratama West Denpasar. Utilizing the Slovin formula, the sample size was determined to be 100 from a total of 50,616 individual taxpayers representing the research population. Data collection was carried out through a structured questionnaire, and the analysis employed multiple linear regression techniques. The findings reveal that taxation knowledge, the implementation of e-filing, and income level significantly impact taxpayer compliance. These results are underpinned by the Theory of Planned Behavior, which suggests that behavioral intentions influence compliance behaviors, and Attribution Theory, which helps explain how taxpayers perceive the causes of their compliance decisions.
subject: Articles
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subject: Array
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creator: Ni Putu Devina Briliyanti
creator: Henny Triyana Hasibuan
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Compliance Risk Management (CRM) from the Perception of Users
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description: Compliance Risk Management (CRM) continues to be developed through DJP Director Circular Letter No. SE-39/PJ/2021 by implementing the Big Data Analytics (BDA) concept. This study aims to evaluate the effectiveness of using the CRM information system at KPP Pratama Jakarta Palmerah based on user perceptions through the Technology Acceptance Model (TAM). This study combines elements of quantitative and qualitative methods with concurrent triangulation. The data used includes primary data in questionnaires and interviews with users, Account Representative and Tax Auditor. This study concluded that CRM information system meets the elements of perceived usefulness and perceived ease of use. However, users still face various obstacles while operating CRM. The results of this study also propose several suggestions from users for improving and developing CRM in the future. In addition, this study is expected to be a reference for DJP in developing CRM analysis tools.
subject: Articles
  topic: section
subject: Array
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creator: Levana Virginia Winahyu
creator: Siti Nuryanah
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Evaluation of M-Score and ICOFR on PT X
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description: In 2023, the Ministry ABC suspects that there has been manipulation of the financial statements of PT X, with reporting profits for years but negative cash flow, failure to pay so that it was sued for bankruptcy. The research aims to analyze indications of manipulation of financial statements and internal control over financial reports (ICOFR) at PT X. The research uses secondary data in the form of company annual reports from 2012-2022. Indications of financial report manipulation are obtained from the Beneish M-Score calculation. ICOFR analysis is carried out by scoring using the manual content method of 90 ICOFR A Compendium of Approaches and Examples indicators. The research results show that there are indications of manipulation of financial reports except in 2020 and 2021 and internal control over financial reports is getting better from year to year. Good ICOFR score does not guarantee that financial reports are free from indications of manipulation.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Galuh Riawati
creator: Ancella Anitawati Hermawan
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

The Machiavellian Dimension of Auditors: An Exploration of Ethical Dilemmas in Auditing
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description: Intense competition in the field of auditing necessitates the enhancement of auditors' skills and professional qualities, given their critical role in financial oversight and fraud prevention. This study examines the Machiavellian traits among auditors by conducting in-depth interviews with three informants from the Big Four public accounting firms. Employing a qualitative phenomenological approach, the research aims to delve into the complex nature of auditors' behaviors and ethics. The study utilizes source triangulation to validate the data, involving interviews with three seasoned auditors. The findings indicate that maintaining client relationships is deemed highly significant within the external auditing profession. Moreover, the research highlights that external auditors must embody independence and integrity, steering clear of manipulative and deceptive practices. The implications of this study stress that both junior and senior external auditors are required to adhere strictly to established professional standards and ethical codes. This adherence is crucial to mitigate the influence of Machiavellian tendencies that could compromise the integrity of audit outcomes.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Lidya Aprillia
creator: Dewi Darmastuti
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Accounting Information Systems, Financial Report Quality and Internal Control Systems as Moderating Variables
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description: This study aims to determine the effect of Accounting Information Systems on the Quality of Financial Statements moderated by the Internal Control System. The population in this study were all SKPDs in the Denpasar City Government. The sample determination was carried out using the Purposive sampling method. This study uses primary. Respondents in this study totaled 83 respondents. The data analysis method used is Moderated Regression Analysis. The results showed that the Accounting Information System had a positive effect on the Quality of Financial Statements but the Internal Control System was unable to moderate the effect of the Accounting Information System on the Quality of Financial Statements.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Akwila Josepina
creator: I Ketut Sujana
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

The Influence of Degree Motivation and Job Market Considerations on Accounting Students Intentions to Take the CA Certification Examination
type: item
description: This research aims to determine the effect of degree motivation and job market considerations on the intention of accounting students to take the CA certification exam because, the increase in the number of accounting graduates that is currently happening is not accompanied by an increase in the number of Chartered Accountants (CA). While the work association is getting tighter. The research population was 543 with a total sample of 229, selected using the convenient sampling method. The data collection method is the survey method using questionnaires. The data analysis technique used is Multiple Linear Regression. The results show that degree motivation and job market considerations have a positive and significant influence on the intentions of accounting undergraduate students to take the CA certification exam.
subject: Articles
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creator: Kadek Ririn Sinthya Dewi
creator: I Ketut Yadnyana
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

The Effect of Financial Performance on Firm Value: Dividend Policy's Moderating Role
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description: The rapid economic growth in Indonesia has markedly influenced corporate performance. This study aims to provide empirical evidence concerning the effects of liquidity, leverage, activity, profitability, and dividend policy on firm value. A purposive sampling technique was utilized for this research. Data were gathered through non-participant observational methods. Utilizing SPSS software, the researchers conducted a moderation regression analysis on the acquired data. The findings indicate that liquidity, leverage, and profitability do not significantly affect firm value. However, activity was shown to impact firm value, whereas dividend policy does not alter the relationship between liquidity, leverage, and activity on firm value. Interestingly, dividend policy does enhance the effect of profitability on firm value.
subject: Articles
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creator: Daniel Erinaldi R.Win
creator: Henny Triyana Hasibuan
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Skills, Perceived Knowledge and Training on the Effectiveness of Using Accounting Information Systems
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description: The aim of this study was to collect empirical evidence and determine the influence of skill, perceived knowledge, and training on the effectiveness of using accounting information systems. This study was conducted at Ungasan Village Savings and Loan Cooperative. This study used several linear analysis techniques. To determine the sample, this study uses non-probability sampling method with intentional sampling technique. The sample has up to 68 respondents. The results of the analysis show that skills, knowledge awareness and training have a positive effect on the effectiveness of using accounting information systems. The implication of this research is to provide empirical support for the Technology Acceptance Model theory and provide benefits for savings and loan cooperatives in Ungasan Village so that they can prioritize the personal abilities of each employee with a background assessment.
subject: Articles
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creator: Ni Luh Intan Chintya Cahyani
creator: I Made Pande Dwiana Putra
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Enterprise Resource Planning, Accounting Information System Quality, Competence, and Internal Control on Company Performance
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description: The study's objective is to learn how PT Perusahaan Listrik Negara Indonesia Power Bali Power Generation Unit's enterprise resource planning deployment, accounting information system quality, human resource proficiency, and internal control systems have influenced the firm's performence. There were 175 workers included in the sample. Purposive sampling was used to choose the sample size of 48 respondents. Multiple liner regression analysis was used to examine the data. A favorable and statistically significant correlation was established between enterprise resource planning installation, accounting information system quality, human resource competency, and internal control system maturity and financial performance. The quality of accounting information systems, qualified competences, and an efficient internal control system will all contribute to optimizing and improving the company's performance when enterprise resource planning with a good performance is implemented.
subject: Articles
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creator: Adelia Aura Az Zahra
creator: I Nyoman Wijana Asmara Putra
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Impact of Board Size, Profitability, Public Ownership, and Media Exposure on CSR Disclosure
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description: CSR disclosure serves as a mechanism for companies to communicate their social and environmental impacts to stakeholders. This study investigates the correlation between profitability, public ownership, media exposure, and board size with CSR disclosure, grounded in legitimacy theory. Utilizing the purposive sampling method, the study examines 150 observations from food and beverage companies listed on the Indonesia Stock Exchange for 2018-2022 period. Data were analyzed using multiple linear regression. The findings reveal no significant relationship between profitability, public ownership, and media exposure with CSR disclosure. However, board size demonstrates a positive association with CSR disclosure. These results underscore that among the variables studied, only the board of comissioners size positively relates to CSR disclosure practices.
subject: Articles
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creator: Luh Ayu Sri Budiyani
creator: Ni Made Adi Erawati
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Good Corporate Governance, Corporate Social Responsibility and Leverage on Value of Manufacturing Companies
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description: This study aims to examine the effect of good corporate governance on disclosure of corporate social responsibility and leverage on firm value. The elements of good corporate governance are proxied to be the board of commissioners, independent commissioners, board of directors, and audit committee in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using the purposive sampling technique, analyzed by multiple linear regression. Results show good corporate governance as proxied by board of commissioners, independent commissioners, and audit committee affects firm value. However, the board of directors does not affect company value. Corporate social responsibility and leverage affects firm value.
subject: Articles
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creator: Putri Ari Prabandari Muria Siddhi
creator: I Gusti Ayu Made Asri Dwija Putri
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

Kinerja Lingkungan, Tekanan Stakeholder dan Kinerja Keuangan Perusahaan Manufaktur
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description: The purpose of this study was to examine the effect of environmental performance and stakeholder pressure on the company's financial performance. The research was conducted on manufacturing companies listed on the IDX in 2019-2021. The research sample was determined by purposive sampling technique and obtained as many as 75 companies with 225 observational data. Data collection was carried out using non-participant observation methods. Using panel data regression analysis technique using the analysis tool eviews 10. The results showed that environmental performance has a significant positive effect on company financial performance, Environmental Sensitive Industry (ESI) has a negative effect on company financial performance. Meanwhile, Customer Proximity Industry (CPI), Investor Oriented Industry (IOI) and Employee-Oriented Industry (EOI) have no effect on the company's financial performance.
subject: Articles
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creator: Ni Luh Putu Tika Widianti
creator: Dodik Ariyanto
creator: Made Oka Candra Andreana
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06

The Impact of Financial Distress, Free Cash Flow, Information Asymmetry, and Firm Size on Real Earnings Management
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description: Companies sometimes experience unfavourable situations, prompting managers to involve themselves in preparing financial reports to engage in earnings management practices. The existence of earnings management practices arises due to the influence of several factors. This research aims to examine the influence of financial distress, free cash flow, information asymmetry, and firm size on real earnings management. The population of this study comprises consumer non cyclicals companies listed on the Indonesia Stock Exchange from 2020 to 2022. Purposive sampling was utilized as the sampling technique, resulting in a total sample of 64 companies. Multiple linear regression was employed as the analysis technique. The results of this research indicate that financial distress and free cash flow do not have a positive effect on real earnings management. Meanwhile, information asymmetry and firm size have a negative effect on real earnings management.
subject: Articles
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subject: Array
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creator: Istiqomah Adi Luhung
creator: Shinta Permata Sari
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06