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 slot gacor slot gacor shiowla rokokbet rokokbet rokokbet https://rokokbetlink.com/ https://rokokbetteam.com/ https://ejournal.grondwet.id/ https://conference.sinergilp.com/ https://ptunitedtractors.com/ https://idaijakarta.org/ https://iaingorontalo.id/ https://iainptk.id/ https://iaincurup.id/ https://revistas.unbosque.edu.co/ https://vestnik.kbsu.ru/ https://ctmd.psypharma.ru/ https://jgp.ejournal.unri.ac.id/ SLOT88 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="…
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: Assessing Taxpayer Compliance Using Segmentation: A Case Study of KPP Pratama Jakarta Sawah Besar Dua
items: Factors Effecting the Effectiveness of AIS “SAKTI” Based on Delone and Mclean (2003) Modified Models
items: The Effect of Green Banking Disclosure, Liquidity, and Operational Efficiency on Banking Profitability with Credit Risk Moderation
items: Determinants of Firm Value in Indonesia’s Property and Real Estate Sector
items: Business Ethics and the Effectiveness of Sustainability Reporting on Firm Performance
items: The Role of Profitability, ESG Disclosure and Financing Decisions on Firm Value with Dividend Policy as a Mediating Variable
items: The Cliff Effect Following the OJK Restructuring on the Credit Quality of ABC Rural Bank
items: Determinants of Audit Report Lag with Auditor Reputation as a Moderating Variable
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

Assessing Taxpayer Compliance Using Segmentation: A Case Study of KPP Pratama Jakarta Sawah Besar Dua
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description: To enhance the supervisory function over taxpayers and improve tax revenue and compliance, the Directorate General of Taxes (DGT) issued SE05/PJ/2022 on Taxpayer Compliance Supervision, refining the earlier SE07/PJ/2020. A key provision of this regulation introduces the segmentation of taxpayers at the Primary Tax Office level. This study evaluates the implementation of taxpayer supervision through the segmentation method. A qualitative research approach was employed, using a case study at KPP Pratama Jakarta Sawah Besar Dua. The evaluation framework was based on criteria established by the OECD (2021), including relevance, coherence, effectiveness, efficiency, impact, and sustainability. The findings indicate that the taxpayer supervision policy utilizing the segmentation method aligns with the needs of the tax office in optimizing its supervisory role. The policy is e-ISSN 2302-8556 Vol. 34 No. 8 Denpasar, 30 Agustus 2024 Hal. 2163-2176 DOI: consistent with broader tax regulations and aligns with policies implemented by other agencies. Furthermore, it has been effectively and efficiently executed, contributing positively to increased tax revenue and compliance while demonstrating sustainability. Given these outcomes, the continuation and further enhancement of this policy are recommended.
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creator: Muammar Khadafi
creator: Dwi Martani
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-03
publication date: 2026-08-03
doi: 10.24843/

Factors Effecting the Effectiveness of AIS “SAKTI” Based on Delone and Mclean (2003) Modified Models
type: item
description: The aim of this research is to empirically test the impact ofsystem quality, information quality, management support on theperceived usefulness, user satisfaction and the effectiveness ofaccounting information systems (AIS). The sample was used by143 respondents from SAKTI users in the Sidoarjo Mud ControlCenter, the Brantas River Region Hall, and the East Java NationalRoad Implementation Hall-Bali Ministry of PUPR. This researchuses primary data obtained from the questionnaire. Datacollection techniques using convenience sampling and dataanalysis techniques using SEM-PLS. Results of system qualityanalysis do not affect user satisfaction, information quality doesnot affect usefulness, system quality affects usefulness, qualityof information affects user satisfactions, management supportaffects customer satisfaction and usefulness, usefulness affectsuser satisfactions and the effectiveness of AIS, user satisfactionsaffects the effectiveness of AIS. Implications of this research arethe development of models to measure the effectiveness of AISand also as a reference for improvements in SAKTI applicationslater on.
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creator: Ardhitian Herdhiantha Ralind
creator: Zaki Baridwan
creator: Arum Prastiwi
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-03
publication date: 2026-08-03
doi: 10.24843/

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
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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

Determinants of Firm Value in Indonesia’s Property and Real Estate Sector
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description: This study examines the effects of profitability, liquidity, and leverage on firm value in property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The study used panel data from 204 observations and applied panel regression analysis with the Fixed Effect Model. The findings show that the model significantly explains firm value variation with an Adjusted R² of 0.902 and Sig. F of 0.000. Liquidity (CR) has a positive and significant effect on firm value, while profitability (ROA) and leverage (DER) have positive but insignificant effects. Firm size (SIZE), used as a control variable, negatively affects firm value. These findings indicate that liquidity is the main determinant of firm value in the property and real estate sector. The study implies that investors tend to prioritize financial stability and liquidity in assessing firm value.
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creator: Muhamad Rafly Alifadi
creator: Fanji Farman
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
doi: 10.24843/EJA.2026.v36.i06.p05

Business Ethics and the Effectiveness of Sustainability Reporting on Firm Performance
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description: The effectiveness of sustainability disclosure in improving corporate performance remains debated in the literature, particularly in the context of emerging markets. This study aims to examine the influence of sustainability reports on corporate performance and the moderating role of business ethics in this relationship. Secondary data were obtained from Bloomberg Terminal and MSCI Sustainability Analytics on 300 non-financial companies listed on the Indonesia Stock Exchange over the 2020–2024. The analysis used moderated regression analysis using the PROCESS Hayes Model. The test results indicate that sustainability reports have a significant positive effect on corporate performance, and business ethics have been shown to conditionally strengthen this influence. This finding is consistent across both accounting-based and market-based performance measures. This study confirms that the effectiveness of sustainability reports as a value creation instrument is conditionally determined by the quality of the corporate business ethics that underpin them
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creator: Resti Amelia Putri
creator: Nadia Anridho
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
doi: 10.24843/EJA.2026.v36.i06.p01

The Role of Profitability, ESG Disclosure and Financing Decisions on Firm Value with Dividend Policy as a Mediating Variable
type: item
description: In the Indonesian property and real estate sector, firm value fluctuated due to economic pressures, highlighting the need to understand the factors affecting it as an indicator of corporate performance and future prospects. This study aims to analyze the effect of profitability, ESG disclosure, and financing decisions on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2020-2024. The sample consists of 12 companies with 60 observations. Data were analyzed using panel data regression and the Sobel test. The results indicate that profitability and financing decisions have a positive effect on firm value, while ESG disclosure and dividend policy have no effect. Regarding dividend policy, profitability has a positive effect, whereas ESG disclosure and financing decisions have no effect. Dividend policy does not mediate variable relationships. Thus, firm value is determined by financial performance.
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creator: Lidzah Abidah
creator: Dhea Zatira
creator: Sustari Alamsyah
creator: Hendra Galuh Febrianto
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
doi: 10.24843/EJA.2026.v36.i06.p09

The Cliff Effect Following the OJK Restructuring on the Credit Quality of ABC Rural Bank
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description: This study aims to analyze the cliff effect phenomenon on the asset quality of Rural Banks (BPR) following the termination of the Financial Services Authority's (OJK) credit restructuring policy. Employing a descriptive quantitative approach, this study utilizes year-on-year trend, comparative, and pre-post policy analyses to identify structural changes in the Non-Performing Loan (NPL) ratio through discontinuity analysis before and after the revocation of POJK No. 11/POJK.03/2020 in March 2024. The data utilized consist of the published financial statements of BPR ABC for the 2020–2024 period. The results indicate a structural discontinuity across three phases. The average NPL during the full relaxation phase (2020–2022) at 5.67% spiked in two waves, reaching 9.79% in 2023 and 15.47% in 2024. This total increase of 9.80 percentage points indicates a cliff effect. These findings demonstrate that countercyclical policies can create distortions in risk signals, potentially misleading decision-making processes. This study provides significant implications for regulators and bank management in designing more adaptive risk mitigation policies.
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creator: Audita Salsabila Nasution
creator: Widya Perwitasari
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
doi: 10.24843/EJA.2026.v36.i06.p03

Determinants of Audit Report Lag with Auditor Reputation as a Moderating Variable
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description: This study examines the effects of financial distress, institutional ownership, tax avoidance, and audit tenure on audit report lag, with auditor reputation as a moderating variable, in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample was obtained through purposive sampling and yielded 132 units of analysis. The research method used Moderated Regression Analysis (MRA). The results show that financial distress has a positive effect on audit report lag, while institutional ownership, tax avoidance, and audit tenure have no effect on audit report lag. Auditor reputation mitigates the effects of tax avoidance and institutional ownership on audit report lag but does not moderate the effects of financial distress and audit tenure on audit report lag. Additionally, leverage, as a control variable, has a negative effect on audit report lag. These findings indicate that a company’s financial condition and auditor quality are critical factors in determining the timeliness of audit completion.
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creator: Dhina Meilina Sari
creator: Indah Anisykurlillah
rights: Copyright (c) 2026 E-Jurnal Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
doi: 10.24843/EJA.2026.v36.i06.p08

Indonesian Capital Market Response to U.S. Federal Funds Rate Increase Announcements
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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.
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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
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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
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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.
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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.
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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.
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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.
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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.
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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.
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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
type: item
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
  topic: section
subject: Array
  topic: keywords
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
type: item
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
  topic: section
subject: Array
  topic: keywords
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
type: item
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
  topic: keywords
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
type: item
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
  topic: section
subject: Array
  topic: keywords
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
type: item
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
  topic: keywords
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
type: item
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
type: item
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
type: item
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
  topic: section
subject: Array
  topic: keywords
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