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MODERASI CORPORATE GOVERNANCE PADA HUBUNGAN EARNINGS MANAGEMENT DAN KINERJA KEUANGAN Putra, I Gede Cahyadi; Gunadi, I Gusti Ngurah Bagus
JUIMA : JURNAL ILMU MANAJEMEN Vol 8 No 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.697 KB) | DOI: 10.36733/juima.v8i1.47

Abstract

The purpose of this study is to test and obtain empirical evidence of influence earnings management on firm performance and corporate governance influence on earnings management relationships and firm performance. The sample in this research is 40. The analysis tool used is Moderate Regression Analysis (MRA). Based on the results of the analysis can be concluded that earnings management has a positive effect on company performance. Corporate governance has no effect on the relationship between earnings management and firm performance.
PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN SUSTAINABILITY REPORT DAN REAKSI INVESTOR DI BURSA EFEK INDONESIA I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra
JUIMA : JURNAL ILMU MANAJEMEN Vol 11 No 2 (2021): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Sustainability report is a report made by the company in order to disclose to all stakeholders regarding environmental, social and good governance performance. Sustainability reports are what companies need to provide information to investors about the company's sustainability. This study aims to analyze the effect of sustainability reports on investor reactions and the role of corporate governance on the relationship between sustainability reports and investor reactions. The research was conducted for 5 years with a sample of 6 mining companies from 48 mining companies on the Indonesia Stock Exchange. Sampling using purposive sampling method and data analysis techniques with moderated regression analysis. The results show that the sustainability report has a positive effect on investor reactions and corporate governance strengthens the relationship between sustainability reports and investor reactions.
ANALISIS LINGKUNGAN PERUSAHAAN SEBAGAI PERENCANAAN STRATEGI BISNIS PADA USAHA KECIL DAN MENENGAH (UKM) DI KOTA DENPASAR Ni Putu Yeni Astiti; I Gusti Ngurah Bagus Gunadi
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 2 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

The objective of strategic planning is to establish and improve the business and the company's products to achive company profit and growth target. Internal environment that can be analyzed include several things, as marketing and distribution, research and development factors and engineering, production and operation management factors, company employee resources, finance and accounting, while the external environment which has a influence on the viability of small industries, inflation, economic growth rates, political conditions, government regulations, technological developments, supplier numbers, competitive conditions and market tastes. Research data is collected by interview with related resource, which are the department of Cooperatives and SMEs of Denpasar and association of SMEs. The Department of Cooperatives and SMEs of Denpasar and the association of SMEs is selected as data resource because both are the authorities in the determination of policy, strategy development and development of SMEs. The result of SWOT analysis shows that MSMEs in Denpasar are in Quadrant IV.
PENGARUH CORPORATE GOVERNANCE DAN RASIO UTANG TERHADAP EARNINGS MANAGEMENT I Gusti Ngurah Bagus Gunadi
Forum Manajemen STIMI Handayani Denpasar Vol 14 No 1 (2016): Jurnal STIMI Vol. 14 No. 1 - 2016
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Earnings management is management actions in the process of preparationof financial statements to affect the level of reported earnings. Earnings managementcan reduce the credibility of the financial statements if it is used to make decisions,because earnings management is a form of manipulation of financial statements.This study aimed to examine the effect of corporate governance and leverage toearnings management. The sample in this study were 81 companies listed on theIndonesian Stock Exchange for the period 2011-2013. Sampling using purposivesampling method. The analysis technique used in this study is factor analysis andmultiple linear regression analysis. The results showed that the variables of corporategovernance negatively affect earnings management. While the variable leverage apositive effect on earnings management.
The Effects of Profitabilitas and Activity Ratio Toward Firms Value With Stock Price as Intervening Variables I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Nyoman Yuliastuti
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.473 KB) | DOI: 10.32535/ijafap.v3i1.736

Abstract

The purpose of this paper is to discuss the effect profitability ratios and activities on firms’ value with stock prices as intervening variable. The study was conducted for 10 years on 39 property, real estate and building construction companies listed on the Indonesia Stock Exchange. The results showed profitability and activity had a positive effect on stock prices, but did not affect the value of the company. Stock prices are able to mediate the effect of profitability and activity on firm value. The research implications show that the higher profitability and activity ratios cause stock prices to rise and result in an increase in the value of the company.
The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions I Gede Cahyadi Putra; I Ketut Sunarwijaya; I Gusti Ngurah Bagus Gunadi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.713 KB) | DOI: 10.32535/ijafap.v4i1.1036

Abstract

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.
Accounting Fraud Tendency on Village Credit Institution I Gede Cahyadi Putra; Putu Wenny Saitri; I Gusti Bagus Ngurah Gunadi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.23 KB) | DOI: 10.32535/ijafap.v2i2.538

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This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution in Bangli is 159 with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the village credit institution. Keywords: fraud, accounting, village credit institutions
Village Credit Institutions and Their Tendency for having Accounting Fraud I Gede Cahyadi Putra; Putu Wenny Saitri; I Gusti Bagus Ngurah Gunadi
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.436

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution (LPD) in Bangli is 159 LPD with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the LPD.
PENGARUH PROFITABILITAS, LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA GREGORIUS PAULUS TAHU; MARSELIANA YULTI INDAM; I GUSTI NGURAH BAGUS GUNADI
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 4 No 11 (2023): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JULI 2023
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Nilai perusahaan dapat mencerminkan kinerja perusahaan sehingga mampu mempengaruhi persepsi investor terhadap perusahaan. Penelitian ini bertjuan untuk mengetahui profitabilitas, leverage dan struktur kepemilikan terhadap nilai perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia, dengan objek penelitian perusahaan di sector otomotif periode 2019-2021. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang berjumlah 181 perusahaan. Penentuan sampel dalam penelitian ini dilakukan dengan teknik purposive sampling, maka jumlah sampel adalah 53 perusahaan dengan total pengamatan adalah 159 pengamatan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Selain itu, dalam penelitian ini juga dilakukan analisis statistik deskriptif serta uji asumsi klasik. Hasil pengujian menunjukkan bahwa Profitabilitas berpengaruh positif dan signifikan terhadap Nilai perusahaan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Leverage tidak berpengaruh terhadap nilai perusahaan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Kepemilikan manajerial berpengaruh positif dan signifikan terhadap nilai perusahaan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.
PENGARUH CORPORATE GOVERNANCE DAN RASIO UTANG TERHADAP EARNINGS MANAGEMENT I Gusti Ngurah Bagus Gunadi
Forum Manajemen Vol 14 No 1 (2016): Jurnal STIMI Vol. 14 No. 1 - 2016
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v14i1.122

Abstract

Earnings management is management actions in the process of preparationof financial statements to affect the level of reported earnings. Earnings managementcan reduce the credibility of the financial statements if it is used to make decisions,because earnings management is a form of manipulation of financial statements.This study aimed to examine the effect of corporate governance and leverage toearnings management. The sample in this study were 81 companies listed on theIndonesian Stock Exchange for the period 2011-2013. Sampling using purposivesampling method. The analysis technique used in this study is factor analysis andmultiple linear regression analysis. The results showed that the variables of corporategovernance negatively affect earnings management. While the variable leverage apositive effect on earnings management.
Co-Authors Abd. Rasyid Syamsuri Agus Wahyudi Salasa Gama Anak Agung Dian Padma Dewi Andi Sugianta, I Kadek Anis Rizkiya Dewi Antara, I Gede Surya Azizah, Rizka Nur Bastiana, Angela Aprilia Desak Putu Sintia Danita Devita Glory Ardhisukmana Dewa Ayu Diah Kharisma Dewi Dewi, Ni Luh Ketut Charisma Cahya Dewi, Ni Nyoman Ayu Sinta Gregorious Paulus Tahu Gregorius Paulus Tahu I Dewa Gede Punarbawa I Gede Cahyadi Putra I Gede Giri Utama Yasa I Gede Komang Krisna Wira Bhakti I Gede Urwa Oka Semarabawa I Gusti Agung Ayu Istri Lestari I Gusti Ayu Arista Dewi I Kadek Alit Mario Indra Prasetya I Ketut Sunarwijaya I Komang Oka Permadi I Nengah Aristana I Putu Mega Juli Semara Putra, I Putu Mega Juli I Wayan Gde Wiryawan I Wayan Suarjana I Wayan Suarjana I WAYAN SUARJANA I Wayan Suarjana I Wayan Widnyana I Wayan Wira Darma Putra Ida Ayu Agung Anggreni Putri Ida Ayu Laksmi Satria Devi Ida Ayu Nyoman Yuliastuti Ida Bagus Gede Kresna Wirayudha Joe, Augyawati Kadek Ayu Dwi Sujendri Kadek Dwinata Hendrayana Kadek Krisna Yuniantari Dewi Komang Ayu Mareti Putri Komang Ayu Sukma Ginanti Komang Emi Yulistia Dewi Laili Ramadhan Mahayani, Ni Kadek Lisna MARSELIANA YULTI INDAM Muryanti, Ni Kadek Sri Devi Nastitin, Yohana Nengah Landra Ni Kadek Ariesta Ningsih Ni Kadek Ayu Budi Antari Ni Kadek Dewi Maskanti Ni Kadek Nita Diantini Ni Kadek Rika Putri Rahayu Ni Kadek Yunita Sari Ni Ketut Nilalohita Trivarga Ni Komang Ayu Nuriyani Ni Komang Dila Merliyani Ni Komang Sandra Dewi Ni Luh Silvia Ratna Juliantari Ni Made Ayu Mariani Ni Made Dewi Antari Ni Made Dwi Suryaningsih Ni Made Feby Rahayu Ni Made Priska Setiawati Ni Made Rina Dewi Ni Made, Adhe Sugi Windarini Ni Nyoman Yulistia Dewi Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Yeni Astiti Nur Faiza Oktaviardhana, I Putu Arie Prasasti, Andien Shelomitta Dewi Pryanti, Sang Ayu Putu Andina Putra, I Dewa Gede Rama Putri, Ni Putu Geopani Putu Aditya Angga Pradana Putu Wenny Saitri Ramawati, Made Putri Ratih Manuari, Ida Ayu Risa, Ni Luh Putu Sang Ayu Putu Mira Saskarini, Ni Kadek Dwi Syafitri, Wulan Indah Tiara Carina Titania, Anak Agung Sagung Mirah Trisnayani, Ketut Usadi, Made Pradnyan Permana Widnyana, Putu Alit Yanti, Ni Kadek Dwik Purnama Yanti, Putri Emilia Yuli Mburu Mbanyik