E-Jurnal Akuntansi

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Current Issue

Vol 33 No 3 (2023)

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-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

DOI: https://doi.org/10.24843/EJA.2023.v33.i03

Published: 2023-03-26

Full Issue

COVER

Artikel

Pendiri di Dewan Direksi dan Kinerja Perusahaan yang Dimoderasi Koneksi Politik dan Kepemilikan Keluarga

Teddy Jurnali, Vonny Vonny

589-601
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p01
Abstract views: 23, DOWNLOAD HERE downloads: 35
Kepemilikan Institusional, Kepemilikan Asing dan Pengungkapan Corporate Social Responsibility

Ida Ayu Sinta Mahadewi, I Gusti Ayu Nyoman Budiasih

602-618
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p02
Abstract views: 17, DOWNLOAD HERE downloads: 20
Perspektif Fraud Diamond dalam Mendeteksi Kemungkinan Kecurangan Laporan Keuangan

Nur Septiani Putri, Indira Januarti

619-633
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p03
Abstract views: 13, DOWNLOAD HERE downloads: 19
Reaksi Pasar atas Pengumuman Stock Split Sebelum dan Selama Pandemi COVID-19

Dewa Ayu Try Wahyuni, Made Gede Wirakusuma

634-647
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p04
Abstract views: 22, DOWNLOAD HERE downloads: 32
Efek Mediasi Profitabilitas Pada Pengaruh Green Accounting Terhadap Nilai Perusahaan

Wawan Cahyo Nugroho

648-663
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p05
Abstract views: 59, DOWNLOAD HERE downloads: 32
Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit

I Gusti Ayu Agung Sintia Utami, Ni Putu Sri Harta Mimba

664-676
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p06
Abstract views: 17, DOWNLOAD HERE downloads: 17
Reaksi Investor Sebelum dan Sesudah Deklarasi Vladimir Putin Tentang Operasi Militer Khusus di Ukraina

Crescentiano Agung Wicaksono

677-689
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p07
Abstract views: 16, DOWNLOAD HERE downloads: 11
Motivasi, Lingkungan Keluarga, Biaya Pendidikan, Peluang Kerja dan Minat Mahasiswa Melanjutkan PPAk

Ni Luh Putu Diah Kesumawati, Anak Agung Gde Putu Widanaputra

690-700
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p08
Abstract views: 10, DOWNLOAD HERE downloads: 10
Reaksi Pasar atas Pengumuman Suku Bunga the Fed pada Sektor Perbankan yang Terdaftar di Indonesia

Amadeus Vincent Reziario Nugraha, I Gede Ary Wirajaya

701-714
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p09
Abstract views: 7, DOWNLOAD HERE downloads: 4
How Digital Tax Socialization Moderates E-Filling Against Individual Taxpayer Compliance

Rifki Abdul Malik, Nurdiana Mulyatini, Dendy Syaiful Akbar, Tri Septiani Rizkia

715-730
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p10
Abstract views: 11, DOWNLOAD HERE downloads: 20
Risiko Kredit sebagai Pemoderasi Pengaruh Kecukupan Modal pada Profitabilitas dalam Masa Pandemi Covid-19

Ni Putu Budiadnyani, I G A Desy Arlita

731-742
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p11
Abstract views: 12, DOWNLOAD HERE downloads: 12
Kondisi Keuangan Memoderasi Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan dan Kepatuhan Wajib Pajak Selama Pandemi Covid-19

Ni Ketut Ayu Febriyanthi, Ni Ketut Lely Aryani Merkusiwati

743-755
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p12
Abstract views: 12, DOWNLOAD HERE downloads: 12
Manajemen Laba, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak: Peran Moderasi Komisaris Independen

Richard Emanuel, Estralita Trisnawati, Amrie Firmansyah

756-772
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p13
Abstract views: 14, DOWNLOAD HERE downloads: 15
Hubungan Risiko Saham Dengan COVID-19

I Gde Wahyu Purna Anggara

773-785
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p14
Abstract views: 11, DOWNLOAD HERE downloads: 12
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Audit pada Perusahaan Publik di Indonesia

Shelly Oktaviani, Poniman Poniman

786-797
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p15
Abstract views: 15, DOWNLOAD HERE downloads: 11
Pendidikan dan Pengalaman Kerja Dewan Direksi di Negara Maju terhadap Pengungkapan Keberlanjutan

Indira Karima Umaroe, Hamidah Hamidah

798-814
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p16
Abstract views: 17, DOWNLOAD HERE downloads: 13
Determinan Minat Keprilakuan Pengguna E-Samsat di Kota Denpasar dengan Pendekatan UTAUT

Ni Luh Feby Millennia Yustina, Zaki Baridwan

815-829
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p17
Abstract views: 15, DOWNLOAD HERE downloads: 11
Reaksi Usaha Mikro Merespon Insentif Pajak dalam Investasi dan Inovasi

Deranika Ratna Kristiana, Ika Puspita Kristianti

830-844
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p18
Abstract views: 9, DOWNLOAD HERE downloads: 9
Earning Per Share, Dividend Per Share dan Harga Saham Perusahaan Batu Bara

Ni Luh Mega Pratiwi, Ni Ketut Rasmini

845-853
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p19
Abstract views: 15, DOWNLOAD HERE downloads: 7
Pengaruh Misfit antara Strategi Prospektor dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan

Agnes Utari Widyaningdyah, Veneranda Atria Setyaningtyas

854-867
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DOI : https://doi.org/10.24843/EJA.2023.v33.i03.p20
Abstract views: 34, DOWNLOAD HERE downloads: 18

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