I Made Pande Dwiana Putra
Universitas Udayana

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Identifikasi Hubungan Linier dan Non-Linier antara Rasio-Rasio Keuangan dan Return Saham I Made Pande Dwiana Putra; I Dewa Nyoman Badera
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.013 KB) | DOI: 10.15408/akt.v12i1.10093

Abstract

Researches on relevance of financial ratios on stock returns mostly adopt linearity assumptions. This research aims to show the relevance of financial ratios on stock return and to compare the accuracy of linear and  non linear models. Linear and non  linear multivariate regression models are constructed from several financial ratios towards stock return to identify ratios with significant influences and subsequently compared in regard of their determinations. The samples consist of manufacturing companies listed on IDX  from 2009 through 2016 totaling 97 companies. Results of bivariate regressions show consistent relationships exist in form of positive-quadratic relationships for profitability ratios (ROA and ROE) and negative-logarithmic relationships for liquidity and solvability ratios (CR, QR and DER). In general, profitability ratios remain the dominant ratios affecting stock returns
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN DI DISPENDA KOTA DENPASAR Pande Putu Oka Sugiantara; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 20 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

Nowadays, Accounting Information System technology is very rapidly growing, for example it can be used for the advancement of government agencies. Furthermore, the sustainability and success of a government agency is determined by the performance of the employees. Therefore, the aim of this study is to determine the effect of effectiveness of the accounting information system implementation, suitability of task, utilization and trust of information technology on employee performance. Sample used in this study is the employees in Local Revenue Office in Denpasar who are working in the subdivision of secretariat, data collection and assignment, billing as well as land & building tax (L&B Tax), Duty on Land and Building Right Acquisition, and income. The number of samples obtained by saturation sampling technique is 89 respondents. Furthermore, the number of questionnaires distributed was 89 questionnaires, and the questionnaires returned were 71 questionnaires. Data analysis used in this study is multiple linear regression analysis. The results of analysis show that the effectiveness of accounting information system implementation, suitability of task, utilization and trust of information technology has a positive impact to the employee performance in Local Revenue Office in Denpasar. It means that the four variables are able to improve employee performance.