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Pengaruh Intensitas Modal, Financial Distress, Insentif Pajak dan Risiko Litigasi terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020
dian kristina;
Gede Adi Yuniarta
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jap.v12i2.36433
This study was aimed at finding out the effect of (1) capital intensity on accounting conservatism, (2) financial distress on accounting conservatism, (3) tax incentives on accounting conservatism, and (4) litigation risk on accounting conservatism. The type of research used is quantitative research. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 which are known to be 54 companies and the sampling technique uses the purposive sampling method. Obtained a sample of 23 companies x 5 years = 115 financial statement data. In this study, the data used are secondary data and the analytical techniques used are the classical assumption test analysis method, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results obtained using multiple linear regression analysis concluded that capital intensity, financial distress, tax incentives and litigation risk partially have a significant effect on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020.Keywords: Capital Intensity, Financial Distress, Tax Incentives, Litigation Risk, and Accounting Conservatism.
Local Agricultural Products Strategy to Improve Resilience in a New Adaptation Era
I Gusti Ayu Purnamawati;
Gede Adi Yuniarta;
Elly Herliyani
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha
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DOI: 10.23887/ekuitas.v9i1.32918
The resilience of the community in the face of the Covid-19 pandemic led the government to disburse funds to help the economy grow again. Amid public concern, the agricultural sector is the most important alternative to survive. This research tries to analyze local product development strategies to survive the downturn in the era of adaptation to new habits, especially agricultural businesses. The approach used is quantitative. The subjects in this study were the Bali Provincial Industry and Trade Office, agribusiness managers in Buleleng Regency, Bali Province, and consumers who buy these agricultural products. The development strategy uses SWOT analysis. The weighting of the four influential variables is the product strategy, competitive strategy, partnership, and technology using the analytical hierarchical process approach. The application of a strategy for growth and stability in the agricultural sector through the empowerment of rural communities can improve the resilience.
Kebutuhan Tenaga Profesional Pada Koperasi Di Kabupaten Buleleng
Gede Adi Yuniarta
Media Komunikasi FPIPS Vol. 19 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/mkfis.v19i1.1910
Penelitian ini bertujuan untuk mengetahui persepsi anggota koperasi dan persepsi pengurus koperasi terhadap kompetensi yang harus dimiliki tenaga professional yang dibutuhkan oleh Koperasi. Data dikumpulkan dengan metode kuesioner kemudian dianalisis secara deskriftif. Hasil peneltian menunjukkan bahwa baik anggota maupun pengurus koperasi memiliki persepsi yang sama yaitu mengharapkan tenaga bidang akuntansi harus dapat memenuhi kriteria lima dimensi kualitas meliputi bukti langsung, keandalan, daya tanggap, jaminan dan empati. Di sisi lain, kompetensi yang harus dimiliki tenaga professional yang dibutuhkan oleh Koperasi dikelompokkan dalam dua dimensi yaitu kompetensi bidang akuntansi dan kompetensi lainnya yang berhubungan dengan hubungan personal di dunia kerja.
PENGARUH VALUE BASED MANAGEMENT PADA NILAI EKUITAS PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI
Gede Adi Yuniarta;
Ida Bagus Dharmadiaksha
Media Komunikasi FPIPS Vol. 10 No. 2 (2011)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/mkfis.v10i2.1912
PENGARUH VALUE BASED MANAGEMENT PADA NILAI EKUITAS PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Oleh Gede Adi Yuniarta Jurusan Akuntansi Fakultas Ilmu Sosial Universitas Pendidikan Ganesha Ida Bagus Dharmadiaksa Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana ABSTRAK Penelitian ini bertujuan untuk menguji pengungkapan Corporate Social Responsibility memoderasi hubungan Value-Based Management dengan nilai ekuitas perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2008 dan tahun 2009. Penentuan sampel menggunakan metode purposive sampling sehingga diperoleh 103 pengamatan. Analisis statistik meliputi uji asumsi klasik dan uji kelayakan model. Pengujian pengaruh variabel pemoderasi dalam hipotesis penelitian ini diuji dengan Moderated Regression Analysis (MRA) yang merupakan aplikasi khusus regresi linear berganda. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa pengungkapan Corporate Social Responsibility tidak terbukti secara signifikan sebagai variabel pemoderasi hubungan antara Value Based Mangement dengan nilai ekuitas perusahaan. Hal ini diindikasikan karena investor sudah tidak perlu lagi melihat pengungkapan Corporate Social Responsibility yang sudah bukan bersifat sukarela namun sudah bersifat wajib. Dengan indikator Value-based Management yang diukur dengan Economic Value Added maka investor tidak memperhatikan Corporate Social Responsibility dalam mengambil keputusan investasi. Hal ini sesuai dengan konsep Value-based Management bahwa investor cenderung memiliki tujuan utama memperoleh return semaksimal mungkin dari investasi dengan berpandangan bahwa nilai ekonomis suatu perusahaan komersial hanya terlegitimasi oleh keuntungan yang dicapai. Kata kunci : Value-Based Management, Corporate Sosial Responsibility dan nilai ekuitas perusahaan ABSTRACT The purpose of this research is to examine that the disclosure of Corporate Social Responsibility moderate the relationship of Value-Based Management with the corporate equity. This research was conducted at the Indonesian Stock Exchange in the year 2008 and year 2009. Purposive sampling method was used to determine samples and 103 observations were obtained. The statistical analysis which was done included the classic assumption test and goodness of fit test. Testing the influence of moderating variables in this research hypothesis was conducted using Moderated Regression Analysis (MRA) which is a special application of multiple linear regressions. Based on the research results and their discussions, it can be concluded that the disclosure of Corporate Social Responsibility is not proven significantly as a moderating variable of the relationship between the Value-Based Management with the corporate equity. It is indicated that way because investors do not need to look at the disclosure of Corporate Social Responsibility anymore which has no longer been a voluntary but a mandatory. Using Value-based Management as an indicator which is measured by the Economic Value Added, the investor does not consider the corporate social responsibility in making investment decisions. This is consistent with the concept of Value-based Management that investors tend to have a main purpose to obtain maximum returns from investment with the view that the economic value of a commercial enterprise is legitimated only by the benefits gained. Keywords: Value-Based Management, Corporate Social Responsibility and corporate equity
Pengaruh Pemahaman Good Governance, Profesionalisme, dan Independensi pada Kinerja Auditor Perwakilan BPKP Provinsi Bali
Ni Putu Indah Wiwik Widiantari;
Gede Adi Yuniarta
Prospek: Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/pjmb.v2i2.27466
Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman good governance, profesionalisme, dan independensi terhadap kinerja auditor perwakilan di BPKP Provinsi Bali. Metode penelitian yang digunakan adalah distribusi kuesioner. Penelitian ini adalah penelitian kuantitatif dengan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Populasi penelitian ini adalah semua auditor BPKP Provinsi Bali sebanyak 74 responden teknik pengambilan sampel dengan menggunakan sampling jenuh. Analisis data yang digunakan dalam penelitian ini adalah (1) analisis deskriptif, (2) tes kualitas data meliputi uji validitas dan uji reliabilitas instrumen, dan (3) analisis regresi linier berganda dengan uji asumsi klasik meliputi tes normalitas, multikolinieritas, dan heteroskedastisitas (Ghozali), 2011). Semua pengujian analisis data menggunakan bantuan program IBM SPSS 24.0 untuk Windows. Hasil penelitian menunjukkan bahwa tata kelola yang baik, profesionalisme, dan independensi berpengaruh positif terhadap kinerja auditor.
THE RELATIONS OF TOTAL TOURISTS VISIT ON OPERATIONAL COST AT STARS HOTEL IN BULELENG DISTRICT
Gede Adi Yuniarta
International Journal of Social Science and Business Vol. 1 No. 4 (2017): November
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v1i4.12532
This study aims to determine the relation of the number of tourist visits to the opearsional costs at Sunari Hotel. The subject of this research is Sunari Hotel which is located at Dusun Banyualit, Kalibukbuk Village, precisely on Jalan Raya Lovina - Kalibukbuk Singaraja Bali, while the object of research is Relationship Number of Tourist Visits To Operational Costs at Hotel Sunari. Data collection techniques used in this study are interviews, documentation, and literature study. Analysis technique used is correlation coefficient analysis technique. The result of the research shows that the number of tourist visits to the operational cost of Sunari Hotel for the year 2016 amounted to 11.115%, it means up and down the operational costs at Sunari Hotel which is influenced 11.115% the number of tourist visits and the remaining 88.885% influenced by other factors.
Analisis Kinerja Keuangan Desa Dengan Menggunakan Rasio Keuangan Daerah Pada Pemerintah Desa Pejarakan, Kecamatan Gerokgak, Kabupaten Buleleng Tahun 2015 – 2019
Ni Kadek Diksi Anugeraheni;
Gede Adi Yuniarta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha
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Abstract Peningkatan dana desa yang diterima oleh Desa Pejarakan dan potensi desa yang dimiliki lebih unggul belum mampu mewujudkan Desa Pejarakan menjadi desa dengan status mandiri. Hal ini berkaitan dengan pengelolaan keuangan desa yang telah dilaksanakan. Untuk mengetahui seberapa baik pengelolaan keuangan desa diperlukan analisis kinerja keuangan dengan menggunakan rasio keuangan daerah. Tujuan penelitian ini adalah untuk mengetahui kinerja Pemerintah Desa Pejarakan tahun anggaran 2015 – 2019 berdasarkan rasio kemandirian keuangan, rasio efektivitas, rasio efisiensi, rasio aktivitas, dan rasio pertumbuhan. Metode analisis yang digunakan adalah deskriptif dengan pendekatan kualitatif dan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Desa Pejarakan tahun anggaran 2015 – 2019 berdasarkan rasio kemandirian keuangan masih sangat rendah, berdasarkan rasio efektivitas sudah sangat efektif, berdasarkan rasio efisiensi masih kurang efisien, berdasarkan rasio aktivitas, untuk rasio belanja operasi tergolong cukup baik dan rasio belanja modal tergolong baik, berdasarkan rasio pertumbuhan mengalami peningkatan pendapatan asli desa dengan kategori sedang. Kata kunci: Kinerja Keuangan, Rasio Keuangan Daerah, Pemerintah Desa
Determinants of the Financial Statements Quality of the Ministry at the State Treasure Services Office
R.A. Rahayu Suryanti;
Gede Adi Yuniarta;
Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jia.v7i1.44678
This study aims to examine and analyze the effect of HR competence, the use of information technology, and the reconciliation process on the quality of financial reports, to examine and analyze the influence of HR competence to the use of information technology, and to examine and analyze the effect of HR competence on the reconciliation process. Methods of data collection using a questionnaire. The research population is all financial managers and financial statement preparers who are involved and responsible for the reconciliation process and the preparation of financial reports in the work units within the KPPN Denpasar, KPPN Singaraja, and KPPN Amlapura as many as 668 people. The number of research samples was 250 people who were selected using the Slovin formula. The results showed that HR competence, utilization of information technology, and the reconciliation process had a significant positive effect on the quality of financial reports, HR competence had a significant positive effect on the use of information technology, and HR competence had a significant positive effect on the reconciliation process.
Womens Empowerment Management Models For Local Economic Development
I Gusti Ayu Purnamawati;
Gede Adi Yuniarta
Relevance: Journal of Management and Business Vol. 3 No. 1 (2020)
Publisher : UIN Raden Mas Said Surakarta
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DOI: 10.22515/relevance.v3i1.2296
The efforts to realize gender equality through the work of Balinese women were built from the endek weaving sub sector as an icon in several regions in Bali Province like Klungkung. This study was aimed at finding out the evaluation of women empowerment management models in order to strengthen the local economy in which local governments were involved in encouraging, stimulating, maintaining business activities to create jobs. The successful implementation of the model was expanding opportunities for small communities in employment and business opportunities; expansion for the community to increase income; the empowerment of micro and small business institutions in the production and marketing process; and institutional empowerment of partnership networks between government, private sector, and local communities.
The Influence of Intellectual Capital and Sustainability Reporting on Company Value with Investment Opportunity Set as Moderating Variables
I Made Widi Hartawan;
Desak Nyoman Sri Werastuti;
Gede Adi Yuniarta
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v6i4.49019
Currently, countries in the world are entering the era of the industrial revolution 4.0, where information technology is growing and making everything borderless. In this era, innovations and significant changes fundamentally changed the existing system. Change from a system that focuses on empowering the workforce in running a business to a system that focuses on science in running a business. Companies are competing to keep up with the changes that occur to increase the company's value amid growing competition. This study aims to analyze the effect of intellectual capital and sustainability reporting on firm value with the investment opportunity set as a moderating variable in companies that are members of the LQ45 index during the 2018-2020 periods. The sampling method used purposive sampling and obtained a sample of 20 companies with 60 observations. The research data come from annual reports and sustainability reports that companies have published on the Indonesia Stock Exchange and related company websites. The data analysis method uses multiple regression analysis with the help of the Stata 12.0 application. The results showed that intellectual capital had no positive and significant effect on firm value, sustainability reporting had no positive and significant effect on firm value, investment opportunity set was unable to moderate intellectual capital on firm value, and investment opportunity set was unable to moderate sustainability reporting on firm value.