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PENGARUH KEPEMILIKAN INSTITUSIONAL PADA HUBUNGAN POSITIF ANTARA PROFITABILITAS DAN NILAI PERUSAHAAN Sunarwijaya, I Ketut
Jurnal Ilmiah Akuntansi Vol 1, No 2 (2016): Volume 1, Nomor 2, Tahun 2016
Publisher : Universitas Pendidikan Ganesha

ABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional pada hubungan positif antara profitabilitas dan nilai perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2013-2015. Metode penentuan sampel menggunakan metode purposive sampling sehingga diperoleh 150 sampel penelitian. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, dan teknik moderated regression analysis (MRA) yang merupakan aplikasi khusus regresi berganda linear dimana dalam persamaan regresinya menggandung unsur interaksi. Hasil pengujian menunjukkan bahwa nilai Adjusted R² sebesar 0,231, uji F memiliki nilai signifikansi sebesar 0,000, dan uji moderated regression analysis menunjukkan bahwa profitabilitas berpengaruh positif signifikan sebesar 1,392 dengan tingkat signifikansi 0,018. Sedangkan variabel interaksi (profitabilitas x kepemilikan institusional) juga berpengaruh positif signifikan sebesar 0,048 dengan tingkat signifikansi sebesar 0,001.Kata kunci: Profitabilitas, kepemilikan institusional, nilai perusahaan ABSTRACTThe purpose of this research is to investigate the influence of institutional ownership on the positive relationship between profitability and the company value. The study was conducted on the Indonesia stock exchange in the fiscal year 2013-2014. Method of determination of the sample using the method of purposive sampling so that the retrieved sample 150 research. The analysis of the data used in this research is descriptive statistics, classic assumption test, and moderated regression analysis (MRA) which is a special application of linear multiple regression equations in regresinya begins an element of interaction. The test results show that the value of the Adjusted R ² of 0.231, test F has a value of significance 0.000, and test moderated regression analysis shows that the profitability of a significant positive effect of 0.018 significance level with 1.392. While variable interactions (profitability x institutional ownership) are also positive significant effect of level of significance 0.048 of 0.001.Keywords: profitability, institutional ownership, company value

CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Sunarwijaya, I Ketut; Arizona, I Putu Edy
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.973 KB)

Institutional share ownership can professionally monitor the progress of their investments so that the level of management control is so high that it can ultimately suppress the potential for fraud. While the effectiveness of the board of commissioners in balancing the strength of the CEO is strongly influenced by the level of independence of the board of commissioners. In addition, the Audit Committee has the authority to implement and certify investigations into issues within the scope of its responsibilities with the task of assisting the board of commissioners. This study uses corporate governance proxied with institutional ownership, independent commissioners, and audit committees as independent variables. The purpose of this study is to determine the effect of institutional ownership, independent commissioners, and audit committees on corporate value. This research is conducted in Indonesia Stock Exchange year 2013-2016. Determination of the sample using purposive sampling method to obtain 100 research samples. Data analysis used in this research is multiple linear regression analysis. The test results indicate that the variable of institutional ownership, independent commissioner, and audit committee have a positive effect on company value. This is indicated by the value of the regression coefficient and the significance level of each variable of 1.051 and 0.026; 0.078 and 0.035; and 0.076 and 0.033.

RISIKO KREDIT, RISIKO LIKUIDITAS, RISIKO OPERASIONAL DAN PROFITABILITAS Gayatri, Ni Wayan Pebry Diyan; Mahaputra, I Nyoman Kusuma Adnyana; Sunarwijaya, I Ketut
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.578 KB)

Bank Perkreditan Rakyat (BPR) is a bank whose role is to collect and channel funds.Banks that carry out business activities conventionally or based on sharia principles which intheir activities do not provide services in payment traffic. Several studies on the effect of thelevel of credit risk (NPL), liquidity risk (LDR), operational risk (BOPO) on profitability (ROA) havebeen carried out. However, the results of these studies still show inconsistency. This study aimsto reexamine the influence of the level of credit risk (NPL), liquidity risk (LDR) and operationalrisk (BOPO) on profitability (ROA).This research was conducted at the Bank Perkreditan Rakyat in Gianyar district in2015-2017. The sampling technique used was purposive sampling technique. The sample inthis study amounted to 22 Peopleâ€™s Credit Banks with a total of 66 observations. Data analysistechniques used multiple linear regression analysis.The results showed that credit risk (NPL) and liquidity risk (LDR) had no effect on profitabilityBPR in Gianyar Regency 2015-2017 while operational risk (BOPO) negatively affectedprofitability BPR in Gianyar Regency 2015-2017 so the research hypothesis this is accepted.

CORPORATE GOVERNANCE DAN KINERJA LEMBAGA PERKREDITAN DESA DI KECAMATAN BLAHBATUH, GIANYAR Putra, I Gede Cahyadi; Sunarwijaya, I Ketut
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Good corporate governance is corporate governance that explains the relationshipbetween all interested parties in a regulated and organized business. The principles ofgood corporate governance need to be applied by Local Credit Institution managersto improve the performance of the LocalCredit Institution.This study aims to examine and obtain empirical evidence about the influence of the principles of good corporate governance which include transparency, accountability, responsibility, independence and fairness, on the performance of Local Credit Institutionin Blahbatuh District. The number of samples used in this study were 36 Local Credit Institution with 108 respondents. Determination of the sample using the saturated sample technique. The data analysis technique used is multiple linear regression. The results showed transparency, accountability, responsibility, independence and fairness had a positive effect on the performance of Local Credit Institution in Blahbatuh, Gianyar, Bali.

CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN I Ketut Sunarwijaya; I Putu Edy Arizona
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.113

Institutional share ownership can professionally monitor the progress of their investments so that the level of management control is so high that it can ultimately suppress the potential for fraud. While the effectiveness of the board of commissioners in balancing the strength of the CEO is strongly influenced by the level of independence of the board of commissioners. In addition, the Audit Committee has the authority to implement and certify investigations into issues within the scope of its responsibilities with the task of assisting the board of commissioners. This study uses corporate governance proxied with institutional ownership, independent commissioners, and audit committees as independent variables. The purpose of this study is to determine the effect of institutional ownership, independent commissioners, and audit committees on corporate value. This research is conducted in Indonesia Stock Exchange year 2013-2016. Determination of the sample using purposive sampling method to obtain 100 research samples. Data analysis used in this research is multiple linear regression analysis. The test results indicate that the variable of institutional ownership, independent commissioner, and audit committee have a positive effect on company value. This is indicated by the value of the regression coefficient and the significance level of each variable of 1.051 and 0.026; 0.078 and 0.035; and 0.076 and 0.033.

RISIKO KREDIT, RISIKO LIKUIDITAS, RISIKO OPERASIONAL DAN PROFITABILITAS Ni Wayan Pebry Diyan Gayatri; I Nyoman Kusuma Adnyana Mahaputra; I Ketut Sunarwijaya
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.304

Bank Perkreditan Rakyat (BPR) is a bank whose role is to collect and channel funds.Banks that carry out business activities conventionally or based on sharia principles which intheir activities do not provide services in payment traffic. Several studies on the effect of thelevel of credit risk (NPL), liquidity risk (LDR), operational risk (BOPO) on profitability (ROA) havebeen carried out. However, the results of these studies still show inconsistency. This study aimsto reexamine the influence of the level of credit risk (NPL), liquidity risk (LDR) and operationalrisk (BOPO) on profitability (ROA).This research was conducted at the Bank Perkreditan Rakyat in Gianyar district in2015-2017. The sampling technique used was purposive sampling technique. The sample inthis study amounted to 22 People’s Credit Banks with a total of 66 observations. Data analysistechniques used multiple linear regression analysis.The results showed that credit risk (NPL) and liquidity risk (LDR) had no effect on profitabilityBPR in Gianyar Regency 2015-2017 while operational risk (BOPO) negatively affectedprofitability BPR in Gianyar Regency 2015-2017 so the research hypothesis this is accepted.

CORPORATE GOVERNANCE DAN KINERJA LEMBAGA PERKREDITAN DESA DI KECAMATAN BLAHBATUH, GIANYAR I Gede Cahyadi Putra; I Ketut Sunarwijaya
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i1.754

Good corporate governance is corporate governance that explains the relationshipbetween all interested parties in a regulated and organized business. The principles ofgood corporate governance need to be applied by Local Credit Institution managersto improve the performance of the LocalCredit Institution.This study aims to examine and obtain empirical evidence about the influence of the principles of good corporate governance which include transparency, accountability, responsibility, independence and fairness, on the performance of Local Credit Institutionin Blahbatuh District. The number of samples used in this study were 36 Local Credit Institution with 108 respondents. Determination of the sample using the saturated sample technique. The data analysis technique used is multiple linear regression. The results showed transparency, accountability, responsibility, independence and fairness had a positive effect on the performance of Local Credit Institution in Blahbatuh, Gianyar, Bali.

PENGARUH PROPORSI KOMISARIS INDEPENDEN PADA NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Sunarwijaya Ketut
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.29

Independent commissioner is one of the corporate governance mechanism that affects the value of the company. While return on equity is a profitability ratio that is used to measure the financial performance of the company. This study uses a proxy profitability with a return on equity as an intervening variable. This study aims to determine the effect of indirect profitability in the relationship between the independent commissioner and the company’s value. This research was conducted in the Indonesia Stock Exchange in the financial year 2013-2015. The sampling method using purposive sampling techniques in order to obtain 120 samples of the study. Analysis of the data used in this research is descriptive statistics, classical assumption test and multiple linear regression analysis. The test results showed that the value of Adjusted R² of 0.770, F test has a significance value of 0.000, and the results of path analysis showed that the proportion of independent commissioner may be a direct effect on the value of the company and may also affect indirectly that is of the proportion of independent commissioner to profitability (as a variable intervening) and then to the value of the company. The amount of direct influence the proportion of independent commissioner on the company’s value is 0.234, while the amount of indirect influence of the proportion of independent commissioner on the company’s value through profitability is 0.410 while the total effect of the proportion of independent commissioners on a company value of 0.644.

PENGARUH KEPEMILIKAN INSTITUSIONAL PADA HUBUNGAN POSITIF ANTARA PROFITABILITAS DAN NILAI PERUSAHAAN I Ketut Sunarwijaya
Jurnal Ilmiah Akuntansi Vol 1 No 2: Desember 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v1i2.9986

ABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional pada hubungan positif antara profitabilitas dan nilai perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2013-2015. Metode penentuan sampel menggunakan metode purposive sampling sehingga diperoleh 150 sampel penelitian. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, dan teknik moderated regression analysis (MRA) yang merupakan aplikasi khusus regresi berganda linear dimana dalam persamaan regresinya menggandung unsur interaksi. Hasil pengujian menunjukkan bahwa nilai Adjusted R² sebesar 0,231, uji F memiliki nilai signifikansi sebesar 0,000, dan uji moderated regression analysis menunjukkan bahwa profitabilitas berpengaruh positif signifikan sebesar 1,392 dengan tingkat signifikansi 0,018. Sedangkan variabel interaksi (profitabilitas x kepemilikan institusional) juga berpengaruh positif signifikan sebesar 0,048 dengan tingkat signifikansi sebesar 0,001.Kata kunci: Profitabilitas, kepemilikan institusional, nilai perusahaan ABSTRACTThe purpose of this research is to investigate the influence of institutional ownership on the positive relationship between profitability and the company value. The study was conducted on the Indonesia stock exchange in the fiscal year 2013-2014. Method of determination of the sample using the method of purposive sampling so that the retrieved sample 150 research. The analysis of the data used in this research is descriptive statistics, classic assumption test, and moderated regression analysis (MRA) which is a special application of linear multiple regression equations in regresinya begins an element of interaction. The test results show that the value of the Adjusted R ² of 0.231, test F has a value of significance 0.000, and test moderated regression analysis shows that the profitability of a significant positive effect of 0.018 significance level with 1.392. While variable interactions (profitability x institutional ownership) are also positive significant effect of level of significance 0.048 of 0.001.Keywords: profitability, institutional ownership, company value

OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA I Ketut Sunarwijaya; I Putu Edy Arizona
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.

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