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Wayan Cipta
Universitas Pendidikan Ganesha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Ukuran Perusahaan, Earning Per Share dan Return On Asset Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 Kehek, Cheltis Charles; Cipta, Wayan; Suci, Ni Made
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.31632

Abstract

This study aims to examine the effect of company size, earnings per share and return on assets on the value of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016 - 2018 either simultaneously or partially. The population used in this research is the food and beverage sub sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2018 as many as 11 companies. The research design used is quantitative causal. Data were collected by recording documents, and analyzed by multiple linear regression analysis. The results of this study indicate that: (1) company size, earnings per share, and return on assets have a significant effect on firm value .(2) company size partially has a positive and significant effect on firm value.(3) Earning per share has a negative and significant effect on firm value. (4) Return on assets has a positive and significant effect on firm value.
Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Retail Trade Yang Terdaftar di BEI Ramadani, Alviyah; Cipta, Wayan; Widiastini, Ni Made Ary
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.29249

Abstract

This study aimed at examinizing the effect of: (1) The Profitability and Liquidity on Capital Structure, (2) The Profitability on Capital Structure, (3) The Liquidity on Capital Structure in Retail Trade companies listed in Indonesian Stock Exchange. The research design uses a causal and effect relationship. The subjects used in this study were Retail Trade companies has listed in Indonesian Stock Exchange. The object of this study was profitability, liquidity and capital structure. The population of Retail Trade companies listed on the Indonesia Stock Exchange is 25 companies and those who submit the reports are 22 companies. The data collected by document recording, then analyzed by multiple linear regression analysis. The results of this study showed that: (1) Profitability and Liquidity had a significant effect on the Capital Structure with a contribution, (2) Profitability had a significant negative effect to the Capital Structure, (3) Liquidity had a significant negative effect on the Capital Structure. 
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI Ratnasari, Dwi Putri; Cipta, Wayan
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.31658

Abstract

This study aims to examine the effect of (1) cash turnover and accounts receivable turnover on profitability, (2) cash turnover on profitability, (3) accounts receivable turnover on profitability in plantation sub-sector companies. The research design used is causal quantitative. The research subjects were plantation sub-sector companies listed on the Indonesia Stock Exchange and the objects were cash turnover, accounts receivable turnover, and profitability. Data were collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that (1) cash turnover and accounts receivable turnover had a significant effect on profitability, (2) cash turnover has a positive and significant effect on profitability, (3) accounts receivable turnover has a positive and significant effect on profitability, this means that overall the size of the company's profitability is influenced by cash turnover and accounts receivable turnover.
Pengaruh Rasio Aktivitas dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tasya, Ni Putu Indah Pradina; Cipta, Wayan
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.32540

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rasio: (1) aktivitas dan likuiditas terhadap profitabilitas, (2) aktivitas terhadap likuiditas, (3) aktivitas terhadap profitabilitas, dan (4) likuiditas terhadap profitabilitas pada perusahaan manufaktur sub sektor food and beverage. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian adalah perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia dan objek penelitian adalah rasio aktivitas, likuiditas dan profitabilitas. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa (1) rasio aktivitas dan likuiditas berpengaruh terhadap profitabilitas (2) rasio aktivitas berpengaruh positif terhadap likuiditas (3) rasio aktivitas berpengaruh positif terhadap profitabilitas (4) likuiditas berpengaruh positif terhadap profitabilitas
Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perdagangan Besar Barang Produksi Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016 - 2018 Burhanudin, Muhammad; Cipta, Wayan
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.31856

Abstract

This study aims to examine the effect of capital structure and company size on firm value in the large trade sub sector of manufactured goods listed on the Indonesia Stock Exchange in 2016 - 2018, either simultaneously or partially. The population used in this study is the sub-sector companies of large-scale production goods listed on the Indonesia Stock Exchange which submit their financial reports of 26 companies. The design of this research is causal quantitative as proof of the effect of capital structure and firm size as independent variables on firm value as the dependent variable. The data collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that: (1) capital structure and firm size had a significant effect on firm value, (2) capital structure had a positive and significant effect on firm value, (3) firm size had a negative and significant effect on firm value.
Analisis Tingkat Literasi Keuangan SMK N 1 Singaraja dan SMA N 4 Singaraja Irhamy, El Dimas Handy; Cipta, Wayan
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.27363

Abstract

This study aims to determine the comparison of the level of financial literacy of SMK N 1 Singaraja and SMA N 4 Singaraja. This research is a type of quantitative research with a comparative descriptive approach. The subjects in this study were students of SMK N 1 Singaraja and SMA N 4 singaraja and the object in this study was the level of student financial literacy. The sample in this study were 97 by using Slovin formula. The data used are primary data using a questionnaire. The questionnaire consisted of two parts, namely personal data and questions related to financial literacy. The questionnaire was analyzed with comparative descriptive analysis techniques. The average overall financial literacy rate is 71.15% in the medium category. The level of financial literacy of SMK N 1 Singaraja is 72.8% included in the medium category and SMA N 4 Singaraja by 69% is included in the medium category. The difference in the level of financial literacy is not too significant because the level of literacy does not differ too much and still in the same category.
Pengaruh Luas Lahan, Modal dan Jumlah Produksi Terhadap Pendapatan Petani Sayur di Kecamatan Baturiti Pradnyawati, I Gusti Ayu Bintang; Cipta, Wayan
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.27562

Abstract

This research aimed examine the impact of land area, capital and the total of production on the income of vegetable farmers in Baturiti District. The population in this study is all farmers who have a vegetable farming business in Baturiti District. Researchers took samples from four villages, the majority of which are vegetable farmers, namely Candikuning Village, Batunya Village, Bangli Village and Baturiti Village. The data collectied by questions given to vegetable farmers, and its analysised by multiple linear regression analysis. The results showed that (1) there was a significant simultaneous effect between land area, capital and the total production on income, (2) there was a positive and partially significant effect between land area, capital and the total of production on income. This study shows the contribution of the variable land area, capital and total production to income amounted to 44.2%, while the remaining 55.8% is influenced by other variables not examined in this study.
Pengaruh Return on Asset dan Return on Equity serta Net Profit Margin terhadap Harga Saham Indeks Lq45 di Bursa Efek Indonesia Junaidi, Junaidi; Cipta, Wayan
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.31612

Abstract

This study aims to examine about the effect of return on asset, return on equity and net profit margin on share price simultaneously and partially in LQ-45 companies. The subjeck of this research is the LQ-45 company and the research objects are return on assets, return on equity, net profit margin and stock price. Data were collected by recording documents and analyzed by multiple linear regression analysis. The results show that (1) there is a simultaneous significant effect of return on asset, return on equity and net profit margin on stock price of 71.8%, (2) there is  partially positive  significant effect of return on assets on stock price amounting to 52.1%, (3) there is partially positive  significant effect of return on equity on stock price of 26.0%, (4) there is  partially positive and significant effect on net profit margin on stock price of 52.7%
Pengaruh Profitabilitas dan Likuiditas serta Leverage terhadap Nilai Perusahaan pada Perusahaan Sektor Retail yang Terdaftar di Bursa Efek Indonesia Prasetya, Indrawan; Cipta, Wayan
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29837

Abstract

The purpose of this study was to examine the effect of profitability, liquidity and leverage on firm value. This research was conducted at retail companies listed on the Indonesia Stock Exchange for the 2017-2018 period. The total population is 15 companies. Data were analyzed by multiple linear regression analysis. The results showed that (1) there was a simultaneous influence between profitability, liquidity, and leverage on firm value, with a large contribution of influence of 72.5%, while the remaining 27.5% was influenced by other variables not examined in this study. (2) there is a positive and significant influence between profitability and firm value, (3) there is a positive but insignificant effect between liquidity and firm value, (4) there is a positive and significant influence between leverage and firm value.
PENGARUH PENEMPATAN KERJA DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN PADA HOTEL ADI ASRI PEMUTERAN Samawi, Fathur Rizqi; Cipta, Wayan
Jurnal Manajemen Perhotelan dan Pariwisata Vol 4, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jmpp.v4i1.29604

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penempatan kerja dan budaya kerja terhadap kinerja karyawan di Hotel Adi Asri Pemuteran yaitu pengaruh secara parsial dan pengaruh secara simultan. Rancangan penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek dalam penelitian ini merupakan karyawan Hotel Adi Asri Pemuteran sedangkan objek penelitian ini adalah penempatan kerja, budaya kerja dan kinerja karyawan. Populasi penelitian yang digunakan berjumlah 46 orang karyawan. Data yang didapatkan dari hasil kuisioner dan wawancara kemudian dianalisis menggunakan analisis jalur (path analysis). Hasil penelitian ini menunjukkan (1) penempatan kerja dan budaya kerja berpengaruh positif terhadap kinerja karyawan, (2) penempatan kerja berpengaruh positif terhadap budaya kerja karyawan, (3) penempatan kerja berpengaruh positif terhadap kinerja karyawan, dan (4) budaya kerja berpengaruh positif terhadap kinerja karyawan.
Co-Authors A.A.Ayu Sanita Fitrianti Adi, I Gede Purnawan Adnyana, I Komang Widhi Adriana Gita Candra Alviyah Ramadani Anak Agung Ngurah Darma Putra . Ani, Ni Komang Santi Anjuman Zukhri Astuti, Kadek Puja Channing, Putu Wina Audy Afsari Cheltis Charles Kehek Darmawan, I Gusti Ngurah Putu Agus Eka Devi GWP, Putu Ratu Divatni Amertha Dewantari, Ni Luh Surpa Dwi Putri Ratnasari Dwi Putri Ratnasari, Dwi Putri El Dimas Handy Irhamy Emi Indarwati Fathur Rizqi Samawi Febriani Febriani Gede Putu Agus Jana Susila I Gede Purnawan Adi I Gst Ayu Widi Astuti . I Gusti Agung Ayu Meilyani I Gusti Ayu Bintang Pradnyawati I Kadek Rustiana Putra I Kadek Susena Atma Jaya I Komang Gde Darma Putra . I Komang Yogi Pranata I Nyoman Suarjaya . I Nyoman Suarjaya ., I Nyoman Suarjaya I Wayan Bagia I Wayan Suwendra Ida Bagus Widiastana Indrawan Prasetya Irhamy, El Dimas Handy Jaya, I Kadek Susena Atma Junaidi Junaidi Junaidi Junaidi Kadek Ayu Parwini Kehek, Cheltis Charles Ketut Suciantini Komang Setia Dewi Kusuma putra, Marsa Lina Farida, Lina Luh Intan Rini Andriyani Luh Ria Rakhmadianty . Luh Sumertini M.Pd. S.Pd. Luh Indrayani . Made Ary Meitriana, S.Pd. . Maharani, Sisilia Marsa Kusuma putra Meilyani, I Gusti Agung Ayu Meitriana, Made Ary Melianti, Ni Kadek Muhammad Burhanudin Muhammad Burhanudin, Muhammad Mulyadi, Ni Luh Ayu Ni Kadek Pramana p . Ni Komang Santi Ani Ni Luh Surpa Dewantari Ni Luh Surpa Dewantari Ni Made Anik Nasa Suryawati Ni Made Ary Widiastini Ni Made Ayu Galih Anom . Ni Made Suci Ni Putu Indah Pradina Tasya Pradnyawati, I Gusti Ayu Bintang Prasetya, Indrawan Prema Shanthi Putra, I Kadek Rustiana Putra, Putu Astawa Janu Kalyana Putu Lisa Swandewi . Putu Rahyu Anggi Pratiwi Putu Slamet Widyantara Putu Sri Utami . PutuIndra yudana Ramadani, Alviyah Ramadhanti, Sagita Rosi Datul Husna Rusmayanti, Komang Ratih Samawi, Fathur Rizqi Setiawan, Putu Jana Shanthi, Prema Suarjaya, Ketut Diki Mayda Nandaka Suryawati, Ni Made Anik Nasa Tasya, Ni Putu Indah Pradina Trianasari Wibawa, Nyoman Kalyana Mitta Widianingsih, Desak Gede Sri yudana, PutuIndra