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All Journal E-Jurnal Akuntansi
I Dewa Nyoman Badera
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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The Effect of Dividend Policy and Corporate Social Responsibility on Company Value Ni Kadek Piora Puspita; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p04

Abstract

The company value is a crucial aspect that needs to be considered because it reflects the company's performance, which can influence investors' perceptions of the company. This study aims to investigate the impact of dividend policy and corporate social responsibility on company value, using the company's age as a control variable. The study was conducted on all listed companies on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling, resulting in 112 observational data samples. The analysis technique used in this study was multiple linear regression, assisted by SPSS software. The study's results show that dividend policy and corporate social responsibility have a positive impact on company value.
The Influence of the Board of Commissioners and Institutional Ownership on the Financial Performance of Mining Companies on the IDX in 2018-2020 Putri Kusuma dewi; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p13

Abstract

This study aims to examine the effect of the Board of Commissioners and Institutional Ownership on the Company's Financial Performance as proxied by using Return on Assets (ROA). This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2018-2020. The sample used as many as 12 companies with a total sample of 36 observations in 3 years. The data analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that the Board of Commissioners and Institutional Ownership have a positive effect on the company's financial performance. With the number of boards of commissioners and increasing institutional ownership can increase supervision which can make the company's financial performance increase.
The Influence of Dividend Policy and Corporate Social Responsibility on Company Values Ni Kadek Piora Puspita; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p11

Abstract

The company value is a crucial aspect that needs to be considered because it reflects the company's performance, which can influence investors' perceptions of the company. This study aims to investigate the impact of dividend policy and corporate social responsibility on company value, using the company's age as a control variable. The study was conducted on all listed companies on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling, resulting in 112 observational data samples. The analysis technique used in this study was multiple linear regression, assisted by SPSS software. The study's results show that dividend policy and corporate social responsibility have a positive impact on company value.
Public Accountant Professional Code of Ethics on the Performance of Auditors in Public Accounting Firms Ni Luh Ditha Usadi Sumartho; Dewa Gede Wirama; Made Mertha; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to analysis the impact of the five principles of the professional code of ethics for public accountants on the performance of auditors. The study was carried out at public accounting firms (KAP) in Bali Province. The sampling method utilized was purposive sampling, which resulted in a sample of 78 auditors from 14 KAPs. This study uses primary data collected by distribution of questionnaires. The data analysis technique used is multiple linear regression analysis. The findings show that integrity, objectivity, competence and due care, confidentiality, and professional behavior have positive effects on the performance of auditors at KAPs in Bali.
Co-Authors Dewa Gede Wirama Made Mertha Ni Kadek Piora Puspita Ni Luh Ditha Usadi Sumartho Putri Kusuma dewi