Articles
PENGARUH KEPEMILIKAN MANAGERIAL, KEPEMILIKAN INSTITUSIONAL, FREE CASH FLOW DAN PROFITABILITAS PADA KEBIJAKAN DIVIDEN
Ni Komang Ayu Purnama Sari;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 15 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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The purpose of this study to examine the effect of managerial ownership, possession institusonal, free cash flow and profitability in the dividend policy of testing under investigation in an attempt to go public institution that goes into the manufacturing category and recorded on the stock exchanges of Indonesia from 2010 - 2013. purposive sampling a method used in determining the sample in the study, samples were obtained by 8 companies and to 32 observations. Multiple linear regression analysis is a method used in the study. After the analysis found that the independent variables are the result of managerial ownership and free cash flow have a significant influence on the dividend payout ratio (DPR), as well as institutional ownership and profitability no significant effect on the dividend payout ratio.
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL PADA MANAJEMEN LABA
Ida Ayu Jayatri Pramesti;
I Gst. Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 21 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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Changes of information on the net profit of a company through various means will provide sufficient impact effect on the follow-up information users of such earnings, one way to perform earnings management (earnings mangement). The purpose of this study was to determine the effect of several variables expected to affect earnings management, including the asymmetry of information, leverage, and managerial ownership. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2011-2015 period. The samples used as many as 33 companies from the population of 123 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant. The analysis technique used is the technique of multiple linear regression analysis with IBM SPSS 19. The results showed that the asymmetry of information and leverage positive effect on earnings management, while managerial ownership negative effect on earnings management.
Pengaruh Kualitas Pelaporan Keuangan Dan Sustainability Reporting Pada Efisiensi Investasi
Ni Putu Lisna Vitriani;
I. G. A. N. Budiasih
E-Jurnal Akuntansi Vol 28 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
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DOI: 10.24843/EJA.2019.v28.i01.p08
The purpose of this study is to obtain empirical evidence regarding the effec of financial reporting quality and Sustainability Reporting on investment efficiency. This research was conducted on all non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique used in this study was a purposive sampling. The samples taken were 16 companies with a total sample observation of 48 in 3 years. The data analysis technique used is Multiple Linear Regression. Based on the results of the study it is known that the higher the financial reporting quality of a company, the higher the level of efficiency of the company's investment and it is known that Sustainability Reporting has no effect on the efficiency of the company's investment. The results of this study are the practice of stakeholder theory and agency theory carried out by the company to maintain the long-term operational sustainability of the company. Keywords: Financial reporting quality, Sustainability Reporting, investment efficiency.
PENGARUH CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO PADA PENYALURAN KREDIT DENGAN NON PERFORMING LOAN SEBAGAI VARIABEL PEMODERASI
Ni Wayan Ganggarani;
I G A N Budiasih
E-Jurnal Akuntansi Vol 6 No 2 (2014)
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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ABSTRAK Penelitian ini meneliti mengenai pengaruh Capital Adequacy Ratio dan Loan to Deposit Ratio pada Penyaluran Kredit dengan Non Performing Loan sebagai variabel pemoderasi. Penelitian ini dilakukan pada bank-bank yang terdaftar di Bursa Efek Indonesia periode 2010-2012. Penelitian ini menggunakan Moderated Regression Analysis sebagai teknik analisis datanya. Hasil penelitian ini menunjukkan bahwa secara parsial Loan to Deposit Ratio berpengaruh positif pada penyaluran kredit serta Capital Adequacy Ratio dan Non Performing Loan tidak berpengaruh pada penyaluran kredit. Penelitian ini memperoleh hasil bahwa Non Performing Loan tidak mampu memoderasi pengaruh antara Capital Adequacy Ratio pada penyaluran kredit dan Non Performing Loan tidak mampu memoderasi pengaruh antara Loan to Deposit Ratio pada penyaluran kredit. Kata kunci: Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan, dan Penyaluran Kredit
Pengaruh Manajemen Laba Pada Nilai Perusahaan Dengan Agresivitas Pajak Sebagai Variabel Intervening
Ni Wayan Intan Saskara Wahyuni;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 29 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
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DOI: 10.24843/EJA.2019.v29.i03.p11
This study aims to analyze and determine the effect of earnings management on company value with tax aggressiveness as an intervening variable. The theoretical implications of this research to be able to support the application of agency theory and signaling theory by conducting research on a straightforward basis. The study was conducted on mining companies listed on the Indonesia Stock Exchange in 2012-2018. This study uses quantitative data types and secondary data sources with the number of observations obtained as many as 60 observations determined using the nonprobability sampling method with a purposive sampling technique as a sample selection method. Data analysis technique used in this research is path analysis with SPSS program. Based on the results of the path analysis in this study shows that earnings management has no effect on tax aggressiveness. Tax aggressiveness has a negative effect on company value. Earnings management has a negative effect on company value. Earnings management does not affect indirectly the value of the company through tax aggressiveness. Keywords : Earnings Management; Tax Aggressiveness; Company Value.
Manajemen Laba Terhadap Nilai Perusahaan Pada Pergantian CEO
Dwi Cahyadi Tantra Wijaya;
I G.A.N. Budiasih
E-Jurnal Akuntansi Vol 25 No 3 (2018)
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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DOI: 10.24843/EJA.2018.v25.i03.p02
The purpose of this study was to determine the effect of earnings management on firm value with income increasing patterns at the end of old CEO position and income decreasing patterns at the beginning of new CEO position in companies that are listed on the Indonesia Stock Exchange (IDX). This research conducted on companies listed on the Stock Exchange in 2010 - 2017. Samples in this study were 45 companies in observation of the old CEO position and 54 companies in observation of the new CEO position obtained by purposive sampling method. The data analysis technique used is simple linear regression. The results show that earnings management with income increasing patterns at the end of the year of CEO's position, and earnings management with income decreasing patterns at the beginning of new CEO's position negatively affects firm value. Keywords: Firm value, earnings management, CEO turnover, income increasing, income decreasing.
Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan
Ni Luh Gede Dandy Adi Pratiwi;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 11 (2020)
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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DOI: 10.24843/EJA.2020.v30.i11.p15
This study aims to obtain empirical evidence regarding the influence of internal control and organizational culture on the tendency of accounting fraud in LPD Tabanan Regency. Tabanan Regency LPD was chosen in this study because of the phenomenon of fraud that occurred in several Tabanan Regency LPDs. Multiple linear regression is a data analysis technique used in this study. The results show that internal control and organizational culture negatively affect the tendency of accounting fraud in Tabanan Village Credit Institutions. This research can support the theory of fraud triangle as a theoretical implication of research. This research can provide input to improve internal control, organizational culture and reduce fraud committed by internal LPD parties as a practical research implication. Keywords: Tendency of Accounting Fraud; Internal Control; Organizational Culture.
Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba
Anak Agung Istri Sarasmitha Dewi;
I Gusti Ayu Nyoman Budiasih
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
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DOI: 10.24843/EJA.2019.v27.i01.p22
This study aims to obtain empirical proves the effect of information asymmetry, firm size, employee stock ownership program on earnings management practices. Information symmetry is measured using relative bid-ask spreads, firm size is measured using ln (total assets), and employee stock ownership program with the proportion of shares disbursed by the company for employees. This research was conducted on companies listed on the Stock Exchange that adopted ESOP in 2014 until 2016. The theory underlying this research is agency theory. The sampling method used in this study was purposive sampling. The sample of companies in the study were 14 companies with 42 observations. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. Keywords: Information asymmetry, earnings management
Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
I Dewa Gede Ngurah Eka Chandra Pramuditya;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 12 (2020)
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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DOI: 10.24843/EJA.2020.v30.i12.p05
The research’s objective is to figure out and find empirical evidence regarding the influence of institutional ownership, foreign ownership, independent board of commissioners, and audit committee as Good Corporate Governance proxies on Carbon Emission Disclosure in mining sector companies registered on the Indonesia Stock Exchange (IDX) 2014-2019. This research analyzed the data by multiple linear regression analysis. Based on the data that has been analyzed, institutional ownership has no impact on Carbon Emission Disclosure, foreign ownership has no impact on Carbon Emission Disclosure, the independent board of commissioners has no impact on Carbon Emission Disclosure, and the audit committee has a positive impact on Carbon Emission Disclosure. Keywords: Institutional Ownership; Foreign Ownership; Independent Board Of Commissioners; Audit Committee; Carbon Emission Disclosure.
Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Moralitas Individu, dan Kecenderungan Kecurangan Akuntansi
Made Ayu Rhetria Sashikirana Paramitha;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 34 No 2 (2024)
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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DOI: 10.24843/EJA.2024.v34.i02.p13
The purpose of this research is to analyze the influence of the effectiveness of internal control, compliance with accounting rules, and individual morality on the tendency for accounting fraud. The data collection method was carried out by distributing questionnaires in the form of a Google Form. This research was conducted at the Denpasar City Public Works and Spatial Planning Department. The population in this study was the entire financial sub-section of the Public Works and Spatial Planning Department of Denpasar City, totaling 60 people. The data analysis technique used is multiple linear regression analysis. The results of this research state that internal control has a negative effect on the tendency for accounting fraud. Compliance with accounting rules has a negative effect on the tendency for accounting fraud. Individual morality has a negative effect on the tendency for accounting fraud.