Claim Missing Document
Check
Articles

Examining Dividend Policy's Impact on Stock Returns with Profitability and Liquidity Analysis Putra, I Gede Cahyadi; Apriada, Kadek; Bagiana, I Kadek
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.2973

Abstract

This research aims to address the lack of existing literature on the correlation between dividend policy and stock performance in the banking industry. This paper examines the intervention mechanisms that mediate the relationship between dividend policy and stock returns, with a specific focus on profitability and liquidity as determining factors. This research uses a quantitative approach by collecting secondary data from annual reports of banking companies listed on the Indonesia Stock Exchange and company websites, as well as a sample of 13 banking companies. According to the research findings, profitability has a notable positive impact on dividend policy, whereas liquidity has a significant negative impact. Nevertheless, both profitability and liquidity do not directly impact stock returns. Dividend policy does not directly impact stock returns. The data suggest that the link between these factors is not linear, and the dividend policy variable does not operate as a mediator for the impact of profitability or liquidity on stock returns. These findings suggest that it is important to consider other factors that may affect the relationship between dividend policy and stock returns. Additionally, it highlights the significance of utilizing diverse and knowledge-based investment strategies to maximize shareholder value in the context of the capital market.
Intellectual Capital and Financial Sustainability Putra, I Gede Cahyadi; Wiagustini, Ni Luh Putu; Ramantha, I Wayan; Sedana, Ida Bagus Panji
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1590

Abstract

 The competition among companies in the industrial era 4.0 no longer relies on ownership of tangible assets but on the ability to control information, develop innovation, manage organizations and own resources. Companies increasingly emphasize the importance of knowledge assets to improve their performance and sustainability. The purpose of this study is to figure out the effect of intellectual capital, consisting of human capital, structural capital and relational capital on marketing performance, financial strategy performance and financial sustainability. The research was conducted in rural banks, which also known as Bank Perkeditan Rakyat (BPR) operating in Bali. The data analysis technique used SEM PLS. The results showed that human capital and relational capital positively effects marketing performance, financial strategy performance and financial sustainability. Meanwhile, the relational capital variable does not have effect on financial strategy performance and financial sustainability. Keywords: Financial Strategy Performance, Financial Sustainability, Intellectual Capital, Marketing Performance, Rural Bank
The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions Putra, I Gede Cahyadi; Sunarwijaya, I Ketut; Gunadi, I Gusti Ngurah Bagus
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1036

Abstract

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.
Accounting Fraud Tendency on Village Credit Institution Putra, I Gede Cahyadi; Saitri, Putu Wenny; Gunadi, I Gusti Bagus Ngurah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.538

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution in Bangli is 159 with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the village credit institution. Keywords: fraud, accounting, village credit institutions
Company Valuation and Influencing Factors: A Study of Automotive and Component Manufacturers Listed on the Indonesia Stock Exchange Gunadi, I Gusti Ngurah Bagus; Cahyadi Putra, I Gede; Ratih Manuari, Ida Ayu
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 2 (2024): July 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i2.3248

Abstract

The company's value is crucial as it reflects the company's performance, which can influence investors' perception of the company. The aim of this research is to determine the influence of profitability, company size, liquidity, and managerial ownership on company value in the automotive and component manufacturing sub-sector on the Indonesian Stock Exchange (IDX) for the years 2017-2021. The population in this study consists of manufacturing companies listed on IDX from 2017 to 2021, totaling 13 companies, with a sample size of 12 companies selected through purposive sampling method. This study employed multiple linear regression analysis to investigate the factors influencing company value. The results reveal that profitability and managerial ownership have a positive and significant impact on company value, while company size has no significant effect. Interestingly, liquidity exhibits a negative and significant relationship with company value.  These findings suggest potentially important areas for future research. Expanding the study to include additional variables, such as leverage, capital structure, and dividend policies, could provide a more comprehensive understanding of the determinants of company value.
Job Satisfaction’s Role in Mediating the Influence of Workload and Work Culture on Employee Performance of Community Health Center at Klungkung Trisnayani, Ketut; Gunadi, I Gusti Ngurah Bagus; Landra, Nengah; Putra, I Gede Cahyadi
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 1 (2024): March 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i1.2536

Abstract

Community health center is a community that has a vital role in the growth of human resources. If health services are low, it will greatly affect all sectors of community growth, including the economy in the area. The aim of this research is to determine and analyze the influence of psychological workload and work culture on performance with job satisfaction as a mediator. The population is all employees of the UPTD Puskesmas Banjarangkan I Klungkung with total of 78 people. The analysis technique used is SEM–PLS. The research results show that psychological workload has no significant effect on employee performance, work culture has a significant effect on employee performance, job satisfaction has a significant effect on employee performance, psychological workload has no significant effect on job satisfaction, and work culture has a significant effect on job satisfaction. The implication of this research is that community health centers must continue to improve the performance and satisfaction of their employees so that employees can provide excellent service to the community.
The Influence of Transformational Leadership and Organizational Culture on Employee Performance with Organizational Commitment as a Mediating Variable Suartama, I Wayan Oka Putra; Putra, I Gede Cahyadi; Puspitawati, Ni Made Dwi; Suardhika, I Nengah
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 3 (2024): November 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i3.3547

Abstract

Using organizational commitment as a mediating variable, this study looks at how transformational leadership and organizational culture affect worker performance at the Ministry of Law and Human Rights' Bali Regional Office. Utilizing SEM-PLS 3.0 for data analysis, the study included 169 employees with a sample size of 168. The findings indicated that organizational culture had a positive and significant impact on employee performance, while transformational leadership had no discernible effect. Furthermore, organizational culture and transformational leadership both improved organizational commitment, which in turn improved performance. The impact of organizational culture on employee performance was partially mediated by organizational commitment, while the effect of transformational leadership was fully mediated by it. These results suggest that since a positive organizational culture directly improves performance, enhancing it may be necessary to improve employee performance at the Bali Regional Office. Despite not having a direct impact on performance, transformational leadership is essential for increasing organizational commitment, which eventually improves worker performance. Therefore, initiatives to improve commitment and culture may be important tactics for improving employee results.
Kepemilikan Institusional, Keragaman Dewan, dan Pengungkapan Emisi Karbon Budanti, Ni Putu Lion; Rustiarini, Ni Wayan; Putra, I Gede Cahyadi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.62591

Abstract

Global warming is a crucial issue that is being discussed today. One of the causes of global warming is the development of the industrial sector, which contributes to greenhouse gas emissions. This condition requires public companies to disclose carbon emissions. This study explores the role of institutional ownership and board diversity in carbon emission disclosure (CED) in Indonesia. Board diversity refers to the female and foreign director variables. The study was conducted on manufacturing companies over three years and data analysis using moderated regression analysis. The study results revealed that institutional ownership increased CED. Nevertheless, board diversity testing as a moderation variable provides inconsistent results. The results of the interaction test revealed that the existence of female directors was able to moderate the relationship between institutional ownership and CED. Conversely, foreign directors cannot moderate the relationship between institutional ownership and CED.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Putra, I Gede Cahyadi; Kepramareni, Putu; Manuari, Ida Ayu Ratih; Jayatri, Luh Dwi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.18339

Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, independent commissioners, return on assets, and current ratio to stock prices in technology companies listed on the ratio on the share price of technology companies listed on the Indonesia Stock Exchange. Indonesia Stock Exchange. This research is a quantitative type research. The data collection method uses purposive sampling method with several predetermined criteria that have been determined. The analytical tool used to test the hypothesis is multiple linear analysis. The results showed that institutional ownership and return on assets have a positive effect on stock prices in technology companies listed on the Stock Exchange. on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. Indonesia Stock Exchange for the period 2020-2022. Meanwhile, managerial ownership, independent commissioners, and current ratio have no effect on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. on technology companies listed on the Indonesia Stock Exchange for the period 2020-2022.
PENERAPAN DAN OPTIMALISASI SISTEM INFORMASI KOMPUTER PADA INVENTORY OF INDIRECT MATERIAL PT. BONOFACTUM I Gede Cahyadi Putra; Krista Elnina Anggreni
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Sistem Informasi Komputer merupakan sistem pengolahan data menjadi sebuah informasi yang berkualitas dan dipergunakan untuk suatu alat bantu pengambilan keputusan. Jika suatu perusahaan tidak memperhatikan sistem pengolahan data berbasis computer ini, tentu saja akan menyulitkan suatu perusahaan dalam mencatat dan memonitoring sehingga dapat berpengaruh dalam pengambilan keputusan. Pada PT. Bonofactum penerapan sistem informasi komputernya masih kurang, yang dimana dalam pencatatan stock masih dilakukan secara manual dan perusahaan belum menggunakan sistem target stock dan minimum stock sehingga terkadang perusahaan mengalami overstock. Dengan demikian dilaksanakannya kegiatan KKN Alternatif ini bertujuan untuk memaksimalkan sistem informasi computer sekaligus membuat sistem target stock dan minimum stock pada PT. Bonofactum. Dimana kegiatan ini dilakukan dengan memberikan penyuluhan, pelatihan dan pendampingan kepada karyawan mengenai penerapan penggunaan Google Sheet dalam pencatatan stock serta penerapan sistem target stock dan minimum stock. Dengan dilaksanakannya program kerja ini, kemampuan karyawan dapat berhasil ditingkatkan dalam pencatatan dan pendataan stock dengan menggunakan Google Sheet yang didukung dengan antusiasme karyawan dalam mengikuti kegiatan ini dan didukung dengan fasilitas yang memadai dalam kegiatan ini.
Co-Authors A.A. Putu Wiwik Sugiantari AA Sudharmawan, AA Ananda, Komang Dean Anik Yuesti Astakoni, I Made Purba Ayu Anggreni, Ni Kadek Ayu Eka Septyani Budanti, Ni Putu Lion Desak Made Mya Yudia Sari Desy Wedasari Dewa Made Dwicky Putra Nugraha Diah Kumalasari, Putu Diastuti, Ni Kadek Dominicus Djoko Budi Susilo Erna Pasanda Gine Das Prena Gusti Ayu Muni Kharisma Nilla Sari Gusti Ayu Putu Wulan Rahmasari I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Gede Putu Eka Budiyasa I Gusti Agung Ayu Istri Lestari I Gusti Ayu Agung Diah Pradnya Putri I Gusti Ayu Agung Omika Dewi I Gusti Ngurah Bagus Gunadi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana I Ketut Sudipta Giri I Ketut Sunarwijaya I Komang Oka Permadi I Made Aditya Wardana I Made Bayu Wisnawa I Made Elly Virnawan I Made Tamba I Nengah Suardhika I Putu Angga Purnamayanta I Wayan Aditya Pratama I Wayan Ari Perdana I Wayan Eka Artajaya I Wayan Gde Wiryawan I Wayan Ramantha I.A Rayhita Santhi Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Ratih Manuari Ida Bagus Ngurah Ida Bagus Panji Sedana Ida Bagus Panji Sedana Intiyas Utami Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Apriada, Kadek Kadek Selpiana Dewi Komang Ani Tri Cahyanti Komang Dean Ananda Krisnanda, Rama Adi Krista Elnina Anggreni Kustina, Ketut Tanti Luh Gde Novitasari Luh Komang Merawati Luh Putu Rimas Putri Wahyuni Made Pradnyan Permana Usadi Megayani, Ni Kadek Muhammad Faiz Al Fatih Nengah Landra Ni Kadek Dewi Puspayanti Ni Kadek Diah Meilina Dewi Ni Kadek Ella Silvia Ni Kadek Handayani Ni Kadek Megayani Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Ketut Ningsih Parwati Ni Ketut Yuni Dewantari Ni Komang Adung Saptani Ni Komang Ayu Tri Utami Ni Luh Ari Yusasrini Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Yonny Kaswari Ni Made Adelia Andika Putri Ni Made Dwi Puspitawati Ni Made Indah Rinita Santi Ni Made Sintya Surya Dewi Ni Nyoman Ayu Suryandari NI PUTU AYU MIRAH MARIATI Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Eka Diah Pramesti Dewi Ni Putu Eka Wahyuni Ni Putu Eva Widnyani Ni Putu Ira Cantika Ni Putu Shinta Dewi Ni Putu Yuria Mendra Ni Wayan Putri Atriani Dewi Ni Wayan Rustiarini Nyoman Yudha Astriayu Widyari Primadona, Ida Ayu Lidya Putu Asrilia Cahyani Putu Ayu Diah Widari Putri Putu Diah Asrida Putu Kepramareni Putu Wenny Saitri Putu Widhi Ekawati Rama Adi Krisnanda Romaito Situmeang Sang Ayu Made Wiska Santi, Ni Made Indah Rinita Sari, Gusti Ayu Muni Kharisma Nilla Septyani, Ayu Eka Suartama, I Wayan Oka Putra Trisnayani, Ketut Wati, Ni Wayan Aristiana Wijana, I Made Dauh Wiska, Sang Ayu Made Wulandari, Putu Riska Yuria Mendra, Ni Putu