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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Akuntansi dan Bisnis Studi Akuntansi dan Keuangan Indonesia (SAKI) Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings JURNAL AKUNTANSI DAN BISNIS Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi Jurnal Pengabdian Masyarakat SENEMA Jurnal Akuntansi
Luh Putri Mas Mirayani
Fakultas Ekonomi Dan Bisnis, Universitas Mahasaraswati, Bali, Indonesia
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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PENGARUH PROFESIONALISME PADA PERTIMBANGAN TINGKAT MATERIALITAS DENGAN ETIKA PROFESI DAN KREDIBILITAS KLIEN SEBAGAI PEMODERASI Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i2.34

Abstract

The aim purposes of this research to find empirical proof about the influence of profesionalism to materiality judegement and the influence of professional ethics and client credibility as moderating variables. Saturated sample method as the technique sampling. Data collection was done using questionnaires and dedicated to 86 auditors. Sample collections techniques use saturated samples. The number of respondents who filled out and returned the questionnaire in this study were 74 people. The analysis technique used in this study is Moderated Regression Analysis. The instruments have been examined for its validity and reliability. The model also has passed the classical assumptions of regression analysis. The result show that: (1) profesional ethics as moderating variable can’t moderate the inffluence of profesionalism to materiality judgement;and (2) credibility client as moderating variable can moderate the inffluence of profesionalism to materiality judgement.
Moderating Competency on the Effect of Owner’s IQ, EQ, and SQ on MSME Performance in Denpasar City Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis; Putu Ayu Anggya Agustina
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1465

Abstract

National development of a nation includes economic development and Micro, Small and Medium Enterprises (MSMEs). The performance of MSMEs needs to be investigated because the contribution of the MSME sector to Gross Domestic Product (GDP) has increased from 57.84% to 60.34% in the last 5 years. This study aims to determine the effect of IQ, EQ, and SQ on the performance of Micro, Small and Medium Enterprises moderated by competence. The object of research is the performance of MSMEs in Denpasar City. The sampling technique used in this study is Probably sampling using a simple random technique. There are 100 MSMEs as a sample with a total of 77 statements. Based on the results of research analysis (1) competence weakens the positive influence of IQ and SQ on the performance of MSMEs in Denpasar City; and (2) competence is not able to moderate the effect of EQ on the performance of MSMEs in Denpasar City. Suggestions for further research are to develop research objects and develop research instruments by conducting personal interviews with respondents. Keywords: IQ, EQ, SQ, Competence, Performance.
Factors Affecting Dividend Policy in Indonesian State-Owned Enterprises (SOEs) Putu Ayu Anggya Agustina; Elisabeth Ria Viana Praningtyas; Rini Subekti; Luh Putri Mas Mirayani
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.87-117

Abstract

This study examines factors affecting dividend policy with firm size, leverage, and profitability as control variables. Among the management policies aimed at improving the welfare of stakeholders, the result is in the form of dividends. Investors who receive dividends from companies that distribute dividends expect the company's share price to increase. The study population was all publicly listed SOEs listed on the IDX in 2022, with 20 companies in the observation year for 11 years from 2011 to 2021. The determination of the sample in this study used the non-probability sampling method with purposive sampling technique so that the total sample into 220 observed companies. This study uses multiple linear regression. The results showed that dividend premium, free cash flow, and audit delay had a significant positive effect on dividend policy, and firm size, leverage, and profitability were able to be control variables for this direct relationship.
Pengaruh Profesionalisme, Pengalaman dan Etika Terhadap Kualitas Audit RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani
Jurnal Indonesia Sosial Sains Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.908 KB) | DOI: 10.59141/jiss.v2i07.365

Abstract

MEA atau kita kenal dengan istilah Masyarakat Ekonomi Asean slah satu pemicu utama perkembangan ekonomi Indonesia. Kebijakan untuk mengwasi perkembangan ini adalah dengan pemeriksaan oleh pihak ketiga yaitu auditor eksternal. Tujuan penulisan artikel ini untuk memperoleh bukti empiris antara profesionalisme, pengalaman kerja, dan etika profesi terhadap kualitas audit seorang auditor. KAP wilayah Denpasar menjadi objek penelitian dalam artikel ini. Sampel ditentukan dengan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Profesionalisme berpengaruh positif terhadap Kualitas Audit, Pengalaman berpengaruh negatif terhadap Kualitas Audit, dan Etika berpengaruh positif terhadap Kualitas Audit.
Pengaruh Pengetahuan Investasi dan Literasi Keuangan terhadap Minat Investasi Mahasiswa pada Pasar Modal (Studi Pada Mahasiswa Program Studi Akuntansi Universitas Mahasaraswati) A.A. Sagung Istri Pramanaswari; I Gusti Putu Eka Rustiana Dewi; R.R. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.373 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh pengetahuan investasi dan literasi keuangan pada minat investasi mahasiswa Program Studi Akuntansi Universitas Mahasaraswati pada pasar modal. Metode penelitian yang digunakan adalah kuantitatif. Pengumpulan data menggunakan angket serta analisa data menggunakan program aplikasi spss 24.0. Hasil dari penelitian ini adalah pengetahuan investasi tidak berpengaruh secara signifikan terhadap minat investasi mahasiswa, hal ini dibuktikan dengan nilai signifikasi sebesar 0,492 lebih besar dari 0,05 dan literasi keuangan berpengaruh secara signifikan terhadap minat investasi mahasiswa, hal ini dibuktikan dengan nilai signifikasi 0,001 lebih rendah dari 0,05. Sedangkan secara bersama-sama pengetahuan investasi dan literasi keuangan berpengaruh terhadap minat investasi mahasiswa Program Studi Akuntansi Universitas Mahasaraswati pada pasar modal.
PENGARUH SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK DIMODERASI PREFERENSI RESIKO Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.35-50

Abstract

The taxation system in Indonesia, namely the self-assessment system, requires taxpayers to do their own tax reporting and this is prone to evasion by taxpayers. However, on the other hand, preventive tax sanctions are used as an effort to prevent this. There are inconsistent results from previous studies related to the tax system and tax sanctions on perceptions of tax evasion, so risk preference is used as a moderating variable. Risk preference is the extent to which taxpayers dare to take risks in terms of tax reporting. These three things are closely related to the perception or intention of the taxpayer to commit or not to commit tax evasion. This research was conducted on individual taxpayers at KPP Pratama South Badung. The type of data used is primary data obtained through distributing questionnaires. The sample used is 100 respondents determined by the Slovin formula. The analysis technique used is moderated regression analysis. The results showed that the taxation system has a positive effect on perceptions of tax evasion. Tax sanctions have a negative effect on perceptions of tax evasion, risk preferences are unable to moderate the influence of the tax system on perceptions of tax evasion, and risk preferences strengthen the relationship between tax sanctions and perceptions of tax evasion
Modelling Determinants of Return on Equity and Implications for Dividend Payout I Kadek Bagiana; Kadek Indah Kusuma Dewi; Ni Luh Nyoman Sherina Devi; Luh Putri Mas Mirayani; Yura Karlinda Wiasa Putri
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.992

Abstract

The purposes of this study is to examine and get exact proof on the effect of CAR, NPL, OER, LDR on ROE and its implications for DPR. This study uses quantitative methods. Path analysis is utilized to demonstrate the connection between the factors considered. The results of the analysis show several findings including CAR has negative effect on ROE. NPL has no effect on ROE. OER has negative effect on ROE. LDR has negative effect on ROE. ROE has positive effect on the DPR. ROE mediates the effect of CAR on DPR. ROE is can’t to mediate the effect of the NPL on the DPR. ROE mediates the effect of OER on the DPR. ROE mediates the effect of the LDR on the DPR.
Pengaruh Free Cash Flow pada Nilai Perusahaan dengan Investment Opportunity Set sebagai Pemediasi RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani; I Kadek Bagiana
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3186

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh free cash flow pada nilai perusahaan dengan investment opportunity set sebagai pemediasi pada perusahaan yang konsisten berada dalam kelompok indeks LQ 45 selama tiga tahun berturut-turut terhitung sejak tahun 2020 sampai dengan 2022. Dari penyaringan atas populasi tersebut maka didapat sebanyak 28 perusahaan yang konsisten berada dalam indeks LQ 45 selama tiga tahun berturut-turut sehingga total jumlah data yang terkumpul adalah sebanyak 84 item. Teknik analisis data yang digunakan untuk menguji hipotesis yang dirumuskan dalam pelitian ini adalah analisis jalur (path analysis). Hasil analisis menunjukkan bahwa (1) free cash flow berpengaruh positif pada nilai perusahaan; (2) free cash flow tidak berpengaruh pada investment opportunity set; (3) Investment Opportunity Set tidak berpengaruh pada nilai perusahaan; (4) investment opportunity set tidak mampu memediasi pengaruh free cash flow pada nilai perusahaan.
Pengaruh Price to Book Value, Price Earnings Ratio, Leverage, Likuiditas dan Profitabilitas terhadap Return Saham Properti Luh Putri Mas Mirayani; Putu Kepramareni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3648

Abstract

Return merupakan hasil dari investasi yang dinikmati oleh investor dari dana yang telah diinvestasikan. Penelitian ini bertujuan untuk menguji pengaruh Price to Book Value, price earnings ratio, leverage, likuiditas, dan profitabilitas terhadap return saham pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Variabel independen yang digunakan adalah price to book value, price earnings ratio, leverage, likuiditas, dan profitabilitas. Sampel penelitian ini terdiri dari 21 perusahaan yang dipilih menggunakan metode purposive sampling, dengan periode penelitian selama 3 tahun sehingga total observasi yang diperoleh adalah sebanyak 63 data. Teori yang digunakan dalam penelitian ini adalah teori efisiensi pasar, dengan menggunakan data sekunder sebagai jenis data yang digunakan. Teknik analisis data yang diterapkan adalaha analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Price to Book Value, price earnings ratio, dan likuiditas tidak memiliki pengaruh signifikan terhadap return saham, sementara leverage berpengaruh negatif dan profitabilitas berpengaruh positif terhadap return saham. Temuan ini menyarankan bahwa kebijakan pengelolaan leverage dan peningkatan profitabilitas dapat memengaruhi kinerja return saham perusahaan properti dan real estate. Studi selanjutnya disarankan untuk memperpanjang periode penelitian, meningkatkan jumlah dan variasi sampel, serta menambahkan variabel tambahan untuk memperluas pemahaman tentang faktor-faktor yang memengaruhi return saham.
Impact of Investment, Funding, and Profitability on Indonesian Manufacturing Firm Valuation Kepramareni, Putu; Mirayani, Luh Putri Mas; Idayani, Ni Putu Tisha Manika
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 1 (2024): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.1.2024.77-87

Abstract

This research seeks to examine the impact of investment decisions, funding choices, dividend policies, company growth, and profitability on the valuation of manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. The analytical approach employed involves multiple linear regression analysis, utilizing annual data collected from manufacturing companies listed on the Indonesia Stock Exchange within the specified timeframe. The research sample consists of 135 selected entities determined through the purposive sampling method. The outcomes of the research reveal that investment decisions exert a negative impact on company value, whereas funding and profitability decisions demonstrate a positive influence on company value. However, dividend policy and company growth do not exhibit a statistically significant effect on company value. These results contribute to a more profound comprehension of the determinants shaping company value within the realm of manufacturing companies in Indonesia. This could serve as a reference for corporate managers when formulating strategic decisions to enhance their company's value. It is anticipated that future research endeavors may build upon this research by incorporating additional variables with potential impacts on company value, such as capital structure.
Co-Authors Anak Agung Sagung Istri Pramanaswari Anik Yuesti Eka Setiawati, Luh Pande Elisabeth Ria Viana Praningtyas I Gusti Ayu Listya Putri I Gusti Ayu Ratih Permata Dewi I Gusti Putu Eka Rustiana Dewi I Kadek Adi Suswandayana I Kadek Bagiana I Kadek Elva Sugiantara I Komang Oka Permadi I Made Aditya Wardana I Made Edi Saputra Mahendra Idayani, Ni Putu Tisha Manika Kadek Indah Kusuma Dewi Komang Febri Mandala Putra MAHARANI, Anak Agung Ayu Trisna Manuari, Ida Ayu Ratih Ni Kadek Andry Dwi Putri Ni Luh Gede Dahlia Prilistika Ni Luh Nyoman Sherina Devi Ni Made Dwi Puspitawati Ni Putu Chintya Pradnyandari Nyoman Agus Chandra Sekharendra Pande Ketut Ribek Purnawan, I Kadek Putu Ari Pertiwi Sanjiwani Putu Ayu Anggya Agustina Putu Gede Wahyu Satya Nugraha Putu Kepramareni Rini Subekti RR. Maria Yulia Dwi Rengganis Setiawati, Luh Pande Eka Yenny Verawati Yura Karlinda Wiasa Putri