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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS International Journal of Accounting & Finance in Asia Pasific E-JURNAL AKUNTANSI E-Jurnal Ekonomi dan Bisnis Universitas Udayana Indonesian Journal of Taxation and Accounting
I Gusti Ayu Eka Damayanthi
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PEMANFAATAN TEKNOLOGI, PARTISIPASI PEMAKAI, MANAJEMEN PUNCAK DAN KEMAMPUAN PEMAKAI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Kadek Kusuma Pardani; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 19 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Computer-based accounting information system is essential applied in cooperatives to produce a form of financial statements information that is relevant and reliable. This study aims to demonstrate empirically the effect of the use of information technology, user participation, top management support and engineering capabilities users of accounting information systems at the effectiveness of accounting information systems. Sampling technique used is the census sampling technique (saturated sample) and get a sample of 100 samples. Questionnaires were returned and deserves to be treated as many as 100 questionnaires. Data analysis technique used is the technique of linear regression analysis showed that the variables berganda.Hasil use of information technology, user participation, top management support, the ability of users of accounting information systems engineering positive influence on the effectiveness of the system of accounting informmasi.
CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA KINERJA PERUSAHAAN kadek karmilayani karmila; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 14 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The company's performance illustrates the company's financial condition as reflected by performance in a period that was analyzed by financial ratios. Measurement of company performance is done to see whether the results of the company are in accordance with the planning. The purpose of this study was to determine the effect of managerial ownership and institutional ownership in the company's performance with corporate social responsibility as a moderating. This study was performed on companies listed in the Indonesia Stock Exchange in 2012-2014. The number of samples obtained as many as 132 companies, with a purposive sampling method. Independent variables used in this study is the managerial ownership and institutional ownership. The dependent variable used is the company's performance. The analysis technique used is moderated regression analisys (MRA). The results showed managerial ownership negative effect on the company's performance, institutional ownership has no effect on the company's performance, and CSR can not moderate the effect of managerial ownership and institutional ownership on company performance.
Reaksi Pasar Atas Pengumuman Corporate Governance Perception Index I Gede Krisna Dharma Putra; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 27 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i03.p29

Abstract

CGPI is the result of research from the Indonesian Institute for Corporate Governance (IICG) in collaboration with SWA magazine. This study aims to determine the reaction of the capital market on the CGPI announcement. The research was conducted at the company surveyed by CGPI for the period 2013-2016 by accessing the Indonesia Stock Exchange, IICG, Yahoo finance and SWA magazines. The population in this study were the companies surveyed by the Corporate Governance Perception Index (CGPI) for the period 2013-2016. The number of samples taken was 61 using the purposive sampling method. The data analysis technique used is the one sample t-test. Based on the results of the analysis, it was found that during the seven days of stock trading around the announcement of the Corporate Governance Perception Index (CGPI) without involving the comfounding effect (other announcements) there was no market reaction around the CGPI announcement date. Keywords: Corporate Governance Perception Index (CGPI), abnormal return, market reaction
Pengaruh Tingkat Perputaran Modal Kerja, Leverage, Tingkat Perputaran Kas, dan Pertumbuhan Perusahaan Pada Rentabilitas Ekonomi Ketut Sintya Gita Prabasini; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 27 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i01.p27

Abstract

The purpose of this study was to determine the effect of the level of turnover of working capital, leverage, cash turnover, and company growth on economic rentability in coal mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used was 54 samples. The analysis technique used is multiple linear regression. Based on the results of the study, this study shows that the variable level of working capital turnover, cash turnover, and company growth has a positive and significant effect on economic rentability while the leverage variable does not have a significant effect on economic profitability. Keywords: Working capital, leverage, cash turnover
GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH PROFITABILITAS PADA PRAKTIK PERATAAN LABA Herlina Herlina; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Companies that practice income smoothing will be able to control the excess rate of profit when the company announced laba.Tujuan this study was to determine the good corporate governance as a moderating influence on the profitability of income smoothing practices. This study was performed on companies listed in the Indonesia Stock Exchange (BEI) and included in the ranking of corporate governance perception index (CGPI) 2010-2014. Samples are taken as much as six companies, with non-probability sampling method with purposive sampling technique. Data collection method used was non-participant observation and data analysis technique used is the descriptive analysis, logistic regression analysis (logistic regression) and Moderating Regression Analysis (MRA). Based on the analysis found that the profitability of simultaneous significant negative effect on income smoothing practices by GCG as a moderating influence that reinforces negative relationship profitability in income smoothing practices.
PENGARUH TRADING VOLUME, MARKET VALUE, DAN RETURN VARIANCE PADA BID-ASK SPREAD I Gusti Ayu Mas Widhyawati; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 10 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to examine the effect of trading volume, market value, and return variance on bid-ask spread value in the stock split corporate. The sample of this study used purposive sampling method and consisted of 28 companies in 2010-2013. This study used double linier regression to analyze. The empirical results of the study show that trading volume has negative effectsignificantly on bid-ask spread. This showed that the higher of stock traded, the value of the bid-ask spread would be even lower. Market value had significant negative effect on bid-ask spread. This showed that the higher of closing price, bid-ask spread’s value would be even lower. Return variance had no effect on bid –ask spread. This showed that the higher of stock risk, the value of bid-ask spread would not be even higher.
Impact of Sales Growth, Profitability, Liquidity, and Size on Firm Value in the Automotive Sector I Ketut Hardy Putra Ambri; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p12

Abstract

The value of a firm is often reflected by the well-being of its investors. An increase in firm value not only showcases its current performance but also has significant implications for its future trajectory. This paper seeks to provide empirical evidence regarding the impact of sales growth, profitability, liquidity, and firm size on firm value, guided by signaling theory and pecking order theory. The focus of this study is on firms within the automotive and components subsector listed on the Indonesia Stock Exchange (IDX) over the period from 2019 to 2022. We employed a purposive sampling method to select our samples, which were examined on a quarterly basis, culminating in a total of 112 observations. Our analysis, conducted through multiple regression techniques, indicates that sales growth does not significantly impact the value of a company. However, an increase in profitability correlates with an increase in firm value. Conversely, an increase in both liquidity and firm size appears to negatively affect firm value. These findings underscore the complex interplay between various financial metrics and their influence on a company's market valuation.
analisis perataan laba dan faktor-faktor yang mempengaruhinya Ni Wayan Piwi Indah Pratiwi; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 20 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Perataan laba merupakan tindakan yang secara sengaja dilakukan manajemen untuk mengurangi fluktuasi laba yang di laporkan dengan berbagai macam tujuan agar kinerja perusahaan terlihat stabil dan sehat.Tindakan perataan laba secara sengaja dilakukan oleh manajemen dalam batasan aturan yang ada dan mengarah pada suatu tingkatan yang diinginkan atas laba yang dilaporkan. Perataan laba bagi pemegang saham menginginkan agar laba yang diperoleh tetap stabil dan tidak mengalami fluktuasi secara signifikan agar target yang diinginkan mendapatkan kepercayaan penuh dari pemegang saham dalam pengambilan keputusan.Praktik perataan laba pada suatu perusahaan, penting untuk mengetahui fakor-faktor yang mempengaruhi perataan laba. Penelitian ini menggunakan 6 faktor yang diduga mempengaruhi perataan laba, keenam faktor yang dimaksud adalah ukuran perusahaan, debt to equity ratio, kepemilikan institusional, profitabilitas, dividend payout ratio, nilai perusahaan. Tujuan penelitian ini untuk mengetahui analisis perataan laba dan faktor-faktor yang mempengaruhinya. Penelitian dilakukan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015.Jumlah sampel yang diperoleh sebanyak 132 sampel penelitian selama 3 periode.Teknik pemilihan sampel yang digunakan adalah dengan metode nonprobability sampling yaitu teknik purposive sampling.Indeks eckel digunakan sebagai indikator pembeda emiten antara yang melakukan dan tidak melakukan perataan laba.Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil analisis pada penelitian ini menunjukkan bahwa ukuran perusahaan, debt to equity ratio, kepemilikan institusional, profitabilitas, dividend payout ratio, nilai perusahaan berpengaruh positif terhadap perataan laba. Kata Kunci: Perataan laba, Ukuran Perusahaan, Debt to Equity Ratio, Kepemilikan Institusional, Profitabilitas, Devidend Payout Ratio, Nilai Perusahaan
Moderasi Kualitas Auditor terhadap Pengaruh Leverage, Kepemilikan Manajerial, dan Kepemilikan Institusional Pada Manajemen Laba Yohanes Teofilus L. Mamu; I.Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 25 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i01.p11

Abstract

This study aims to determine the moderation of auditor quality to the effect of leverage, managerial ownership, and institutional ownership on earnings management. The research was conducted at a manufacturing company in Indonesia Stock Exchange 2012-2016. The sample of research is 71 companies. The analysis shows that leverage has a positive effect on earnings management, institutional ownership has a negative effect on earnings management, while managerial ownership has no effect on earnings management. The quality of the auditor weakens the effect of leverage on earnings management, the quality of the auditor reinforces the influence of institutional ownership on earnings management, while the quality of the auditor does not moderate the effect of managerial ownership on earnings management. Future research is expected to group managerial percentages above 5 percent thus increasing the significance of the effect of managerial ownership on earnings management. Keywords: leverage, managerial ownership, institutional ownership, auditor quality, earnings management
Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi Ni Nyoman Mira Miladeny; I Gusti Eka Ayu Damayanthi
E-Jurnal Akuntansi Vol 31 No 12 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i12.p15

Abstract

This purpose to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) and to determine the role of profitability in strengthening the influence of Corporate Social Responsibility on firm value. This research was conducted on consumer goods industrial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples was 75 in 3 years of observation, with the method of collecting samples using the nonprobability sampling method with purposive sampling technique. The data analysis technique used Moderate Regression Analysis (MRA). The results of this research stated that CSR has an effect on firm value and profitability is not able to moderate the effect of CSR on firm value. Keywords : Corporate Social Responsibility (CSR); Firm Value (Tobin’s Q); Profitability (ROA).
Co-Authors Agus Erik Wistika Putra Alexandro Aditya Dewa Bharata Lameng Anak Agung Ayu Mas Bhuwaneswari Anak Agung Ayu Nopi Gayatri Anak Agung Gde Putu Widanaputra Astri Widhawati Aurelia Gracella Purba Deviana Sijabat EKA ARDHANI SISDYANI Gede Diatmika Putra Herlina Herlina I Dewa Ayu Ratih I Gede Candra Kusuma I Gede Krisna Dharma Putra I Gusti Agung Wita Bulandari I Gusti Ayu Made Reina Ary Saraswati I Gusti Ayu Mas Widhyawati I Gusti Ngurah Agung Suaryana I Gusti Ngurah Hendra Santa Darmika I Ketut Hardy Putra Ambri I Komang Sutrisna Adi Natha I Putu Gede Aditya Wiratama I Wayan Wahyudi Ida Ayu Ratih Manuari Ida Bagus Wiswa Netra Jovi Aryadi Joened kadek karmilayani karmila Kadek Kusuma Pardani Kadek Novita Cahyani Kadek Putri Prabandari Ketut Sintya Gita Prabasini Komang Bagus Surya Kepakisan Luh Ayu Marsita Dewi Luh Ayu Regita Pratami Luh Made Dwi Parama Yogi Luh Yuliskayani Made Agus Mahendra Putra Made Cahyadi Wiranata Kusuma Made Widi Artha Naniek Noviari Ni K.Lely Ary Ni Ketut Lely Aryani Merkusiwati Ni Ketut Lely Aryani Merkusiwati Ni Ketut Suarni Ni Luh Made Galih Putri Saraswati Ni Made Dwi Ratnadi Ni Made Muliastari Rahayu Ni Nyoman Mira Miladeny Ni Putu Dewi Lisna Sulistyana Wati Ni Putu Dian Arsita Yanti Ni Putu Lola Ulianti Ni Putu Sukma Astiti Ni Wayan Piwi Indah Pratiwi Prof. Dr. Anak Agung Gede Agung,M.Pd . Putu Mira Ayu Ariswari Salma Triameliawati Yohanes Teofilus L. Mamu