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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Amnesty: Jurnal Riset Perpajakan Jurnal Abdi Insani Jurnal Revenue : Jurnal Ilmiah Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Batara Wisnu : Indonesian Journal of Community Services Journal of Trends Economics and Accounting Research Journal of Applied Sciences in Accounting, Finance, and Tax Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Jurnal Akademi Akuntansi Indonesia Padang Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu JIMEKA Jurnal Akuntansi dan Perpajakan (JUPAK)
Ni Putu Budiadnyani
Fakultas Ekonomi dan Bisnis Universitas Udayana
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI: STRUKTUR MODAL DAN NILAI PERUSAHAAN Budiadnyani, Ni Putu; Dewi, Pande Putu R. Aprilyani; Prena, Gine Das
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31264

Abstract

A firm's market value is a vital measure that encapsulates its overall operational performance and appeals to investors. Optimizing the capital structure can enable companies to bolster their value proposition and appeal to investors. This study investigates the relationship between capital structure and firm value, with the potential for dividend policy to act as a moderating factor. Comprehending the interplay between these elements is crucial in shaping the company's capital decisions and their subsequent impact on enhancing its market value. The research was conducted online through the official website of the Indonesia Stock Exchange, focusing on all Consumer Goods Companies listed on the IDX from 2020 to 2022. Purposive sampling was used to determine the study's sample. The analysis employed linear regression and moderate regression analysis methods with the assistance of SPSS for Windows statistical application. The findings suggest that capital structure does not affect firm value. Interestingly, this result implies that dividend policy may diminish the impact of capital structure on firm value. These insights underscore the significance of aligning funding strategies with appropriate dividend policies to maximize firm value and appeal to investors.
Peran Resiko Kredit dalam Menjaga Kecukupan Modal Bank Perkreditan Rakyat Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu
Jurnal Perpajakan dan Akuntansi (JUPAK ) Vol. 1 No. 3 (2024): Volume 1 Nomor 3 Juni 2024
Publisher : Jurnal Perpajakan dan Akuntansi (JUPAK )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini meneliti pengaruh risiko kredit terhadap kecukupan modal di sektor perbankan. Peningkatan kredit bermasalah atau non-performing loans (NPL) terbukti dapat mengurangi kecukupan modal bank karena kebutuhan untuk menyediakan cadangan lebih besar guna menutupi potensi kerugian. Penelitian ini dilakukan di Bank Perkreditan Rakyat di Singaraja yang terdaftar di Otoritas Jasa Keuangan. Sampel dalam penelitian ini menggunakan purposive sampling dan didapatkan jumlah sampel sebanyak 64 Bank Perkreditan Rakyat. Hasil dalam penelitian ini yaitu risiko kredit berpengaruh negatuf terhadap kecukupan modal. Temuan menunjukkan bahwa risiko kredit yang tinggi secara signifikan berdampak negatif pada modal bank, yang mengurangi stabilitas finansial dan kemampuan bank dalam menyalurkan kredit baru
When Financing and Tax Strategies Shape Corporate Responsibility: Examining the Effects of Capital Structure and Tax Avoidance on CSR Implementation Ketut Tanti Kustina; Budiadnyani, Ni Putu
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/z3dcwx93

Abstract

This study examines the interconnected effects of capital structure and tax avoidance on corporate social responsibility (CSR) implementation among food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. While corporate financing decisions and tax strategies are often viewed as mechanisms that shape resource allocation and managerial priorities, their influence on CSR engagement remains empirically contested. Using purposive sampling, the research analyzes firms that consistently published financial reports and used the Rupiah as their reporting currency during the observation period. Capital structure is measured through the debt-to-equity ratio, tax avoidance is assessed using the Cash Effective Tax Rate, and CSR implementation is evaluated using aggregated environmental, social, and governance (ESG) scores. Multiple regression analysis reveals that neither tax avoidance nor capital structure exerts a significant effect on CSR implementation. These findings diverge from prevailing theoretical expectations grounded in agency theory, trade-off theory, and compliance theory, which suggest that aggressive tax strategies or high leverage could undermine a firm’s commitment to socially responsible practices. The results indicate the possibility of moderating or mediating influences such as political connections, managerial ethics, governance quality, or investment opportunities that may weaken the direct relationship between financial strategies and CSR outcomes. The study contributes to the growing discourse on corporate responsibility by highlighting the need for more nuanced models that integrate ethical, organizational, and institutional factors when evaluating how firms balance financial decisions with their social obligations.
Time Budget Pressure and Work Stress Effects on Auditor Performance: Job Burnout as Mediator Mutiara, Putu Kezya; Budiadnyani, Ni Putu; Mimaki, Caren Angellina
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2443

Abstract

This study investigates the influence of work stress and time budget pressure on auditor performance, with job burnout as a mediating variable. The study is grounded in Job Demands–Resources (JD-R) Theory and Maslach Burnout Theory, which explain how job demands affect employee well-being and performance. Using a quantitative approach, data were collected from 65 auditors working in public accounting firms in Bali through structured questionnaires and analyzed using SmartPLS. The results indicate that work stress and time budget pressure do not have a direct effect on auditor performance. However, both variables significantly increase job burnout. Job burnout has a significant negative effect on auditor performance and mediates the relationship between work stress and performance. In contrast, although time budget pressure contributes to higher burnout, its indirect effect on performance through burnout is not significant, suggesting that auditors may perceive time constraints as a routine job demand that can be managed without substantially reducing performance. These findings emphasize the critical role of burnout in translating work stress into performance outcomes and provide practical implications for public accounting firms in managing workloads, strengthening support systems, and promoting a healthy work environment to sustain audit quality.
Reputasi KAP Sebagai Pemoderasi Financial Distress dan Efektivitas Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Sayang Putri Pradnyani, Anak Agung Istri; Budiadnyani, Ni Putu
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.1015

Abstract

This study aims to analyze the effect of financial distress and audit committee effectiveness on the timeliness of financial reporting, as well as the moderating role of audit firm reputation. This study employs a quantitative approach using secondary data from annual financial statements of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using purposive sampling. Financial distress is measured using the Debt to Asset Ratio (DAR), audit committee effectiveness is measured through audit committee independence, the number of professional members, and meeting frequency, audit firm reputation is measured by Big Four affiliation, while financial reporting timeliness is measured using a dummy variable. Data analysis was conducted using logistic regression with interaction moderation testing. The results show that financial distress and audit committee effectiveness have a positive effect on financial reporting timeliness. In addition, audit firm reputation strengthens the effect of both variables on financial reporting timeliness. This study concludes that audit firm reputation plays an important role in enhancing transparency and the timeliness of financial reporting in publicly listed companies.
The Effect of Green Innovation and Eco-Efficiency on Financial Performance with Good Corporate Governance as A Moderating Variable Utami, Komang Cyntia; Budiadnyani, Ni Putu
Journal Research of Social Science, Economics, and Management Vol. 5 No. 5 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i5.1244

Abstract

This study examines the influence of green innovation and eco-efficiency on financial performance with good corporate governance (GCG) as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. The research employs quantitative methods using Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis with a sample of 180 observations from energy sector companies over three years selected through purposive sampling. The results indicate that green innovation negatively and significantly affects financial performance, while eco-efficiency positively and significantly impacts financial performance. Furthermore, GCG weakens the influence of green innovation on financial performance but strengthens the positive influence of eco-efficiency on financial performance. These findings provide insights for companies in balancing environmental innovation with operational efficiency under effective corporate governance to optimize financial performance in the energy sector.
Leverage, Accounting Conservatism, and Tax Avoidance: The Moderating Role of Sales Growth Capability Budiadnyani, Ni Putu; Aprilyani Dewi, Putu Pande R.; Jaya Kusuma, Putu Sri Arta
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.9941

Abstract

The majority of a nation's fiscal revenue comes from taxes, and both the academic and practical communities are paying close attention to tax evasion tactics. Nonetheless, a company's profitability and cash flows can be greatly impacted by tax charges in its accounting, which strongly encourages management to use tax evasion techniques. Understanding how these factors interact to influence a firm's financial decisions, especially with regard to tax tactics, requires analyzing the link between leverage, accounting conservatism, and tax avoidance with sales growth capability as a moderating variable. The study was conducted on all Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 using the IDX's official website. Purposive sampling was used to determine the study's sample. The statistical program SPSS for Windows is used in this study to analyze data using both Linear Regression and Moderated Regression Analysis (MRA). The findings support earlier studies by indicating that leverage has a favorable and significant impact on tax evasion. The study did discover, however, that tax evasion methods are not directly and significantly impacted by accounting conservatism. The findings show that the impact of leverage on tax evasion can be amplified by sales growth, indicating a compounding effect.
Pengaruh Corporate Social Responbility Dengan Peran Komite Audit Sebagai Variabel Pemoderasi Terhadap Nilai Perusahaan Berata, I Gusti Ngurah Agung Surya; Budiadnyani, Ni Putu
Center of Economic Students Journal Vol. 9 No. 1 (2026): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/qcwcaq14

Abstract

Nilai perusahaan khususnya sektor keuangan merupakan indikator utama yang menggambarkan tingkat keberhasilan dan reputasi suatu entitas bisnis di mata para investor dan pemangku kepentingan lainnya. Indikator ini menunjukkan seberapa besar harga pasar yang bersedia dibayar oleh investor terhadap perusahaan tersebut, yang secara langsung mencerminkan kepercayaan pasar terhadap kinerja dan potensi pertumbuhan perusahaan di masa depan.Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia. Data tersebut mencakup informasi mengenai pengungkapan Corporate Social Responsibility, ukuran perusahaan, Komite Audit, dan nilai perusahaan selama periode 2022-2024. Data diperoleh dari situs resmi BEI dan website resmi perusahaan sebagai sumber data yang terpercaya.Temuan empiris pada sektor keuangan BEI mengonfirmasi bahwa pengungkapan Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap nilai perusahaan. Komite Audit gagal memoderasi hubungan ini karena orientasi pengawasannya masih terfokus pada integritas laporan keuangan dan kepatuhan regulasi, sehingga mengindikasikan bahwa informasi CSR belum menjadi determinan fundamental dalam keputusan penilaian investor.Peneliti selanjutnya sangat disarankan untuk memasukkan variabel kinerja keuangan fundamental sebagai variabel independen atau moderasi, seperti Profitabilitas (Return on Asset atau Return on Equity) dan Likuiditas. Hal ini didasarkan pada temuan bahwa investor sektor keuangan cenderung lebih merespons kinerja finansial riil dibandingkan informasi non-keuangan. Regulator disarankan untuk mempertegas peran dan tanggung jawab Komite Audit dalam pengawasan informasi non-keuangan (ESG). Hal ini dapat dilakukan dengan mewajibkan adanya kompetensi terkait keberlanjutan bagi anggota Komite Audit atau mendorong pembentukan komite khusus (Komite Keberlanjutan) yang terpisah
Co-Authors Ameliasari, Ni Ketut Arista Antari, Ni Made Wahyu Azizah, Wafid Berata, I Gusti Ngurah Agung Surya Devasari, Ni Putu Nadia Dewi, Pande Putu R. Aprilyani Felita, Thea Frinabila , Anastasya Gine Das Prena I G. A. Desy Arlita I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Agung Ayu Pramita Indraswari I Made Chandra Mandira I Made Dwi Sumba Wirawan I Nyoman Sunarta Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Khairaputri, Prilla Maulidya Rizky Kirana, Ni Luh Putu Julia Kartika Candra Kustina, Ketut Tanti Laksmi, Kadek Wulandari Mahyuni, Luh Putu Mardiantari, Ni Komang Ayu Mimaki, Caren Angellina Mutiara, Putu Kezya Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Pika, Putu Ayu Titha Paramita Pradnyani, Ni Komang Suci Prawitasari, Putu Putri Prena, Gina Das Putra, I Kadek Aldi Permana Putri Prawitasari, Putu Putri, Ni Putu Pradnya Sugiantari Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma Rai Mita Rosita Dewi, Kadek Ramadhanti, Ni Made Cindy Wahyu Rosita, Yulia Santika, Kadek Sinta Saputra, Gede Aditya Sarchan, Billy Sari, Diah Ayu Wantika Sayang Putri Pradnyani, Anak Agung Istri Setiari, Santi Sumantri, I G A N Alit Supriawan, I Gede Joni Trista Dewi, Anak Agung Utami, Komang Cyntia