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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Advances in Global Economics and Business Journal International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings SENEMA
Sagung Oka Pradnyawati
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Analysis of Financial Ratios, Good Corporate Governance, Reward, and Asymmetric Information in Earnings Management of Manufacturing Companies in Indonesia Sagung Oka Pradnyawati; Ni Kadek Ayu Yuliantari; Ni Made Erna Wedayanti; Ni Luh Putu Yunita
International Journal of Applied Business and International Management Vol 9, No 3 (2024): December 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i3.3466

Abstract

Earnings management is possibly incorrect when it has a negative impact on the corporation’s financial health. Several large companies were affected by earnings management cases. This study analyzes the direct impact of various factors such as financial ratios, good corporate governance (GCG), reward, and asymmetric information on earnings management practices, especially in manufacturing companies in Indonesia. Data was obtained from the financial reports of 65 manufacturing companies published on the Indonesian capital market, processed, and tested using regression analysis. The study shows that there is a positive impact of profitability on earnings management, but leverage and the board of directors have a negative impact on earnings management, while institutional ownership, independent commissioners, reward, and asymmetric information do not show any relationship with earnings management. These findings add empirical evidence regarding factors that directly impact earnings management practices and can serve as a reference for investment analysis by investors. Further research is recommended using different factors such as corporate value or factors that may influence the occurrence of earnings management practices, such as financial distress.
Implementing Good Corporate Governance in Enhancing Village Credit Institutions’ Performance Ni Putu Natasya Padma Dewi; Sagung Oka Pradnyawati; Putu Kepramareni
Asia Pacific Journal of Management and Education (APJME) Vol 8, No 2 (2025): July 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v8i2.4061

Abstract

Village Credit Institutions (Lembaga Perkreditan Desa or LPD) are unique financial organizations found only in Bali, operating under local customary laws. While the number of LPDs continues to grow, their performance and governance quality have not shown similar progress. In 2024, several LPDs were classified as unhealthy, with a notable case in Serangan Village where corruption led to institutional closure. This study explores how Good Corporate Governance (GCG) impacts LPD performance. Using a quantitative approach, data were collected through questionnaires and informal interviews, then analyzed using multiple linear regression. The t-test results indicate that the significance values for each variable are below the 0.05 threshold, indicating that all five GCG principles transparency, accountability, responsibility, independence, and fairness—significantly and positively influence LPD performance. The findings highlight that strong governance practices support ethical operations and performance improvements in local financial institutions. Practically, the study urges LPD management to consistently apply GCG principles to prevent mismanagement and maintain public trust. Local governments and regulators are encouraged to enhance oversight mechanisms rooted in cultural values and offer regular training for LPD leaders
Firm Value as an Intervening Variable in the Relationships of Liquidity, Leverage, and Profitability in the Hospitality and Tourism Sector Putu Kepramareni; Sagung Oka Pradnyawati
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.3240

Abstract

One of the benchmarks in assessing the success of an investment activity is based on the acquisition of stock returns. During the pandemic, the hotel, restaurant, and tourism industry sector was very significantly affected. Various travel restriction policies to the closure of tours caused a drop in capital market activity in this sector. The author uses firm value as a mediation to examine various factors such as profitability, liquidity, and leverage which can affect stock returns in the hotel, restaurant, and tourism industry sector. Financial report publications are used as data sources and research objects which are then analyzed and studied using Partial Least Square (PLS) as a test tool. Testing and analysis obtained the fact that the ratio of the ability to fulfill current liabilities (liquidity), the ratio of debt (leverage), and the ratio of profits (profitability) significantly affect the formation of firm value. Firm value can directly affect stock returns but as a whole, the variables cannot provide a significant direct effect on stock returns without being mediated by firm value. It can be concluded that high stock returns in the sectors tested can be influenced by liquidity, leverage, and profitability with good company value. Further research development could pay attention to direct factors such as accounting profits.
Analysis of Factors Affecting the Profitability of Village Credit Institutions in Banjarangkan Klungkung Putu Kepramareni; Sagung Oka Pradnyawati; I Komang Tri Mahendra
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.v5i2.1593

Abstract

This study examines the factors affecting the ability of village credit institutions to obtain profits with profitability as a measuring tool. Credit turnover rate, debt management effectiveness, number of credit customers, capital and operating expenses were used as research variables. The determination method was a non-probability sampling method, especially purposive sampling. Data was collected by means of non-participant observation. The data were analyzed by multiple linear regression analysis. The test results show that credit turnover, debt management effectiveness, and capital provide a positive direction on profitability. The number of credit customers has no effect on profitability and the negative effect on profitability is shown by the BOPO variable. This study underlines several factors to support LPD earnings. Keywords: BOPO, Credit Turnover Rate, Effectiveness of Debt Management, LPD Capital, Number of Credit Customers, Profitability, Village Credit Institution (LPD)
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Putu Kepramareni; Sagung Oka Pradnyawati; Ni Made Dwika Sari; Yura Karlinda Wiasa Putri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
The Effect of Accountability, Responsibility, Independence, and Fairness on the Performance of Klungkung LPDs Putu Kepramareni; Sagung Oka Pradnyawati
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 2 (2021): July 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v4i2.1143

Abstract

The progress of a country can be seen from its economic growth level. One of the financial institutions that helps the economic sector at the traditional village level in Bali Province is the Village Credit Institution (LPD). LPD performance describes its goal achievement. This research aims to determine the LPD performance of Klungkung with several variables such as accountability, responsibility, independence, and fairness tested using multiple linear regression analysis. The findings show that accountability does not affect LPD performance while responsibility, independence, and fairness positively affect LPD performance.
Co-Authors Anak Agung Istri Leonika Darmaputri Gusti Ngurah Made Sunu Widya Adhika I Kadek Ade Gunawan I Ketut Alit Seputra I Ketut Sujana I Komang Tri Mahendra I Putu Sudana I.A Rayhita Santhi Kadek Indah Kusuma Dewi Kadek Masyi Komang Ayu Muliahati Komang Tri Wahyuni Lilis Ariska Indrawati Luh Gde Pasek Puspa Dewi Luh Gde Pasek Puspa Dewi Made Ardinda Rika Pratiwi Ni Kadek Ayu Yuliantari Ni Komang Krishna Triratmani Ni Luh Putu Yunita Ni Made Dwika Sari Ni Made Erna Wedayanti Ni Nyoman Alit Swandewi Ni Putu Indah Kusumawati Ni Putu Indah Kusumawati Ni Putu Natasya Padma Dewi Ni Putu Sri Savitri Ni Wayan Ratna Puspa Dewi Putu Kepramareni Putu Keprameni Yura Karlinda Wiasa Putri