Vol 31 No 11 (2021) | E-Jurnal Akuntansi

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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.2021.v31.i11

Published: 2021-11-28

Full Issue

COVER

Artikel

Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating

Septi Tunjungsari, Nafis Irkhami

2677-2692
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p01
Abstract views: 392, DOWNLOAD HERE downloads: 628
Penerapan Good University Governance terhadap Kepuasan Mahasiswa dengan Excellent Service sebagai Variabel Moderasi

Kadek Eti Putrika, I Gusti Ayu Made Asri Dwija Putri

2693-2703
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p02
Abstract views: 394, DOWNLOAD HERE downloads: 1569
Pengungkapan Corporate Social Responsibility dan Price to Book Value : Pengujian Efek Moderasi Good Corporate Governance

Ni Made Ardi Naraswari, Ni Made Dwi Ratnadi

2704-2717
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p03
Abstract views: 350, DOWNLOAD HERE downloads: 332
Kepemilikan Keluarga, Tata Kelola Perusahaan, dan Audit Report Lag

Umi Alvianti, Bambang Moertono Setiawan, Rusmin Rusmin, Emita Wahyu Astami

2718-2735
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p04
Abstract views: 339, DOWNLOAD HERE downloads: 730
Kinerja Keuangan, Tipe Industri dan Sustaiability Report

Cika Arisandi, Ni Putu Sri Harta Mimba

2736-2747
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p05
Abstract views: 669, DOWNLOAD HERE downloads: 656
Risiko Bisnis, Profitabilitas, dan Struktur Aktiva Sebagai Penentu Struktur Modal Perusahaan Makanan dan Minuman

Ni Wayan Meitriyani, Ni Gusti Putu Wirawati

2748-2760
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p06
Abstract views: 479, DOWNLOAD HERE downloads: 880
Struktur Modal, Profitabilitas, Likuiditas, Leverage dan Financial Distress

Siti Dini, Selvia Selvia, Venny Octavia, Cyndi Natalia Br Sidebang

2761-2773
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p07
Abstract views: 831, DOWNLOAD HERE downloads: 983
Pengungkapan Corporate Social Responsibility, Mekanisme Good Corporate Governance dan Nilai Perusahaan

Gusti Ayu Intan Puspita Dewi, I Dewa Nyoman Badera

2774-2787
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p08
Abstract views: 369, DOWNLOAD HERE downloads: 397
Motivasi, Lingkungan Keluarga dan Pendidikan Kewirausahaan Terhadap Minat Berwirausaha Mahasiswa

Ni Komang Febi Purnamiadi, I Gde Ary Wirajaya

2788-2799
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p09
Abstract views: 459, DOWNLOAD HERE downloads: 394
The Influence of Liquidity Toward Capital Structure

Astriyani Sandya Paramita, Yohanes Suhardjo, Marwan Asri

2800-2811
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p10
Abstract views: 404, DOWNLOAD HERE downloads: 381
Profitabilitas, Leverage dan Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi

Made Ayu Bintang Cyntia Dewi, I Gusti Ayu Nyoman Budiasih

2812-2826
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p11
Abstract views: 506, DOWNLOAD HERE downloads: 947
Gaya Kepemimpinan Situasional, Budaya Organisasi, Tingkat Pendidikan, Motivasi dan Kinerja Karyawan

I Gusti Agung Oka Sudeva, Ni Ketut Rasmini

2827-2841
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p12
Abstract views: 444, DOWNLOAD HERE downloads: 1437
Determinan Niat Aparatur Daerah untuk Melakukan Whistleblowing pada Konteks Fraud

Mardah Mardah, Zikra Supri, Nispa Sari

2842-2852
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p13
Abstract views: 266, DOWNLOAD HERE downloads: 282
Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard

I Gede Candra Kusuma, I Ketut Suryanawa

2853-2866
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p14
Abstract views: 284, DOWNLOAD HERE downloads: 497
Pengungkapan Enterprise Risk Management dan Nilai Perusahaan: Peran Moderasi Umur dan Ukuran Perusahaan

Ni Kadek Ayu Asri Anggreni, Herkulanus Bambang Suprasto, Dodik Ariyanto, I Gusti Ngurah Agung Suaryana

2867-2881
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p15
Abstract views: 586, DOWNLOAD HERE downloads: 1153
Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak

Wawan Cahyo Nugroho

2882-2894
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p16
Abstract views: 554, DOWNLOAD HERE downloads: 509
Determinan Ketepatanwaktu Pelaporan Keuangan Pada Organisasi Perangkat Daerah Dengan Sistem Pengendalian Intern Sebagai Pemoderasi

Baiq Muslihan Hidni, Budi Santoso, Endar Pituringsih

2895-2911
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p17
Abstract views: 490, DOWNLOAD HERE downloads: 583
Risk Perception, Gender, dan Pengetahuan Investasi pada Niat Berinvestasi

Luh Gede Krisna Dewi, Made Yenni Latrini, I Made Dwi Budiana Penindra

2912-2922
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p18
Abstract views: 429, DOWNLOAD HERE downloads: 765
Sumber Daya Manusia, Teknologi Informasi, Sistem Akuntansi Manajemen dan Kinerja Manajerial UMKM dengan Ketidakpastian Lingkungan sebagai Variabel Moderasi

Zainal Abidin, Lalu M. Furkan, Embun Suryani

2923-2935
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p19
Abstract views: 749, DOWNLOAD HERE downloads: 1060
Faktor-Faktor yang Berpengaruh pada Niat Memanfaatkan Insentif Pajak pada Masa Pandemi COVID-19

Naniek Noviari, I Gst Ayu Eka Damayanthi

2936-2948
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DOI : https://doi.org/10.24843/EJA.2021.v31.i11.p20
Abstract views: 622, DOWNLOAD HERE downloads: 759