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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Ilmiah Akuntansi dan Bisnis Accounting Profession Journal (APAJI) JAKED Journal of Applied Sciences in Accounting, Finance, and Tax Widyagama National Conference on Economics and Business (WNCEB) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Nexus Synergy: A Business Perspective SENEMA Jurnal Analisis Bisnis Ekonomi

I Dewa Made Endiana

Universitas Mahasaraswati Denpasar

Author-ID : 259786

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA Endiana, I Dewa Made
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

The performance achieved by the company is very important to assess because itrelates to the prospects and sustainability of the company in the future. Achievingmaximum performance is strongly influenced by several factors, one of which isCorporate Social Responsibility (CSR). This study aims to determine the effect ofownership structure on corporate social responsibility on financial performance of miningcompanies in the Indonesia Stock Exchange for the period 2013-2017. Population is amining company on the Indonesia Stock Exchange. The sample technique was selectedusing purposive sampling, namely the method of determining the sample with certaincriteria so that the number of samples obtained was 11 companies, so the number ofobservations with a study period of 5 years was 55 observations. The results obtained inthis study that corporate social responsibility have a positive effect on performance whilethe ownership structure is not able to strengthen or weaken the relationship of corporatesocial responsibility to the financial performance (ROA) of mining companies listed onthe Indonesia Stock Exchange.  

IMPLEMENTASI CORPORATE GOVERNANCE PADA CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Endiana, I Dewa Made
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.261 KB)

Company value is a perception of investors on the level of success of the company that isoften associated with stock prices. High stock prices make the value of the company also high.A high corporate value will make the market believe not only in the companyâ€™s current performancebut also in the companyâ€™s prospects in the future. This study aims to determine the effectof corporate social responsibility on corporate value with Corporate Governance as a moderatingvariable in LQ 45 companies.This research was conducted at LQ 45 companies listed on the Indonesia Stock Exchange(IDX). The number of samples taken was 36 companies with purposive sampling method. Theresearch period from 2016 to 2017. The data analysis technique used is PLS ModerationThe results of this study indicate that corporate social responsibility (CSR) has a positiveeffect on firm value. Corporate Governance is not able to moderate the influence of corporatesocial responsibility (CSR) on corporate value.

Konservatisme akuntansi ditinjau dari agency conflict antara pemegang saham, kreditor dan manajemen Sudane, Gede Agus; Endiana, I Dewa Made; Pramesti, I Gusti Ayu Asri
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i2.31254

The principle of conservatism is a concept that recognizes burdens and obligations as soon as possible despite the uncertainty about the results, but only recognizes income and assets when it is certain to be received. Based on the conservatism principle, if there is uncertainty about losses, the company must tend to record losses. Conversely, if there is uncertainty about profits, the company does not have to record profits. As such, profit statements tend to produce lower total profits and asset values just in case. This study aims to reexamine the effect of conflicts between shareholders and creditors and conflicts between shareholders and management. The sample in this study is manufacturing companies listed on the Indonesia stock exchange period 2017 to 2019. Determination of the sample using a purposive sampling method. Based on purposive sampling obtained 23 companies that meet the sample criteria. Conflicts between shareholders and creditors are measured using the DPR, ROA, and DER proxies, and conflicts between shareholders and management are measured using KI and KM proxies. The analytical tool used is multiple linear regression analysis. The results showed that the conflict variable between shareholders and creditors had no effect and the conflict between shareholders and management had a negative effect.

PERSPEKTIF AKUNTANSI MANAJEMEN LINGKUNGAN DAN PENGUNGKAPANNYA PADA NILAI PERUSAHAAN Endiana, I Dewa Made; Suryandari, Ni Nyoman Ayu
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.80-89

Company development does not only focus on maximum profit but also social and environmental welfare. This is in accordance with the principle of triple botton line accounting which consists of profit, planet and people. If the triple bottom line principle is not implemented, the company's environmental management is not organized, the company's environmental performance will decline and the company's desire to protect the environment is low. With environmental management accounting (EMA), companies can identify, assign and allocate costs accurately to a product or process, so that management is able to perform efficiency. EMA facilitates management in managing companies related to environmental performance management because of the availability of information starting from the use of raw materials, energy used, and water and the results of business processes such as waste. The importance of environmental performance in increasing the value of a company motivates researchers to determine whether the company's environmental performance and environmental disclosure have an effect on firm value. By using the sample selection criteria with purposive sampling, namely manufacturing companies that participated in PROPER 2016-2018, 15 companies were obtained as samples in this study. By using the PLS warp, the results show that Environmental Management Accounting has a positive effect on firm size, Environmental Management Accounting has a positive effect on Environmental Disclosure and Environmental Disclosure has a positive effect on firm size.

IMPLEMENTASI CORPORATE GOVERNANCE PADA CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN I Dewa Made Endiana
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.306

Company value is a perception of investors on the level of success of the company that isoften associated with stock prices. High stock prices make the value of the company also high.A high corporate value will make the market believe not only in the company’s current performancebut also in the company’s prospects in the future. This study aims to determine the effectof corporate social responsibility on corporate value with Corporate Governance as a moderatingvariable in LQ 45 companies.This research was conducted at LQ 45 companies listed on the Indonesia Stock Exchange(IDX). The number of samples taken was 36 companies with purposive sampling method. Theresearch period from 2016 to 2017. The data analysis technique used is PLS ModerationThe results of this study indicate that corporate social responsibility (CSR) has a positiveeffect on firm value. Corporate Governance is not able to moderate the influence of corporatesocial responsibility (CSR) on corporate value.

PENGARUH COORPORATE SOCIAL RESPONSIBILITY PADA HUBUNGAN FAKTOR - FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Endiana I Dewa Made
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.24

The essence of a business activity is to provide the maximum possible benefit to owners or shareholders. The increase of stock price means the higher value of the company so that the welfare of shareholders will be increased as well. The value of the company also reflects the performance of management in the company’s operations. There are several factors that can affect the value of companies such as profitability, dividend policy, debt policy and Corporate Social Responsibility (CSR). The problem in this research are how effect of profitability, dividend policy and debt policy to the value of the company and also whether CSR is able to affect the relationship of profitability, dividend policy and debt policy. The expected value obtained from this study is to determine the factors that may affect the value of the company and to determine whether CSR may affect the relationship between factors that affect the value of the company.The population in this research is manufacturing company in Indonesia Stock Exchange 2012-2014 period with purposive sampling method in order to obtain as many as 62 companies. The analysis technique used is moderated regression analysis.The results showed, the positive effect on the profitability of the company’s value, dividend policy positive effect on the value of the company, the debt policy has no effect on the value of the company. The test results showed that CSR moderation capable of affecting relations on the value of the company’s profitability, CSR is not capable of affecting relations on the value of the company’s dividend policy and CSR are not able to affect relations with the company’s debt policy. The results of this study are expected to be one of the considerations by the investor in making an investment in the capital market which is expected not wrong in choosing the company as a place for investment, because in fact the investors expect a return on their investments.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPUTUSAN INVESTASI DENGAN GROWTH OPPORTUNITY SEBAGAI MODERATING VARIABEL I Dewa Made Endiana
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Investment decisions for shareholders are important because investment is an indicator of the company's existence. The growth of the company is expected to provide a positive aspect for the company so as to increase the chances of investing and the company's survival. This study aims to examine the effect of investment opportunities on investment decisions, to examine the effect of profitability on investment decisions, to examine the effect of dividend policy on investment decisions, to examine the effect of debt policy on investment decisions, and to examine whether growth opportunities can effect investment opportunity, profitability, dividend, And debt policy to investment decisions.This research is focused on companies that listed in Indonesia Stock Exchange for period 2013-2015. Sampling method used is purposive sampling and sample of 46 companies. The technique of data analysis using multiple linear regression and moderated regression analysis (MRA)The result of the research shows that investment opportunity has positive effect on investment decision, profitability has positive effect on investment decision, dividend policy has no effect on investment decision, debt policy has positive effect on investment decision, growth Opportunity can influence relationship between investment opportunity and investment decision, growth Opportunity Able to influence the relationship between profitability with investment decision, growth Opportunity not able to influence the relationship between dividend policy with investment decision, and growth Opportunity able to influence the relationship between debt policy with investment decision.Keyword: Investment, Growth, Opportunity, Dividen, Profitability

OPINI GOING CONCERN: DITINJAU DARI AGENSI TEORI DAN PEMICUNYA I Dewa Made Endiana; Ni Nyoman Ayu Suryandari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Kontinuitas perusahaan dapat diidentifikasi dari laporan keuangannya yang dikeluarkan oleh auditor. Kemampuan perusahaan dalam menyelesaikan kewajibannya merupakan hal yang diperhatikan oleh perusahaan untuk mempertahankan eksistensinya dalam persaingan yang ketat ini. Oleh karena itu, penelitian ini memiliki tujuan untuk mengetahui pengaruh pada ukuran perusahaan, perkembangan perusahaan, rasio hutang terhadap ekuitas, kualitas audit, opini audit tahun sebelumnya pada kecenderungan penerimaan opini audit going concern di perusahaan manufaktur yang terdaftar di Indonesia Bursa Efek. Menggunakan populasi data dari 165 perusahaan manufaktur terdaftar di Bursa Efek Indonesia dari 2016 hingga 2018, menggunakan teknik analisis data purposive sampling, menghasilkan 68 unit perusahaan manufaktur sebagai sampel penelitian per tahun dan menjadi 240 sampel penelitian selama 3 tahun. Metode Analisis Data yang digunakan adalah Analisis Regresi Logistik. Dari hasil uji hipotesis diperoleh hasil bahwa ukuran perusahaan, perkembangan perusahaan, rasio hutang terhadap modal, kualitas audit, dan opini audit periode sebelumnya tidak mempengaruhi kecenderungan opini audit going concern.

Financial Inclusion on Indonesia's Financial System Stability: The Role Intervening of Financial Technology I Dewa Made Endiana; Luh Komang Merawati
Jurnal Keuangan dan Perbankan Vol 26, No 2 (2022): APRIL 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i2.6914

This study aims to express the concept of thinking related to in-depth financial development through financial inclusion with the intervention of new technological developments which are expected to have a positive impact on increasing the stability of Indonesia's financial system. This study uses the Estimation Error Correction Model (ECM). Banking instruments represented by international investment banking have a significant effect in the long term on the stability of the Indonesian financial system. Then on financial inclusion instruments, the number of financial office services has a significant influence on NPL performance which reflects the performance of the financial system. Fintech instruments that encourage financial inclusion, such as the number of ATMs and e-money, do not have a significant impact on financial system stability. Policy recommendations that can be made can be through fintech socialization as a form of financial integration to achieve speed, effectiveness and efficiency of access to unbanked communities. In addition, in the short term, as the socialization and realization of fintech processes are integrated into the unbankable community, the construction of bank branches as financial service offices also needs to be carried out as an effort to expand the deepening of access to financial information and services

PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN I Gusti Ayu Asri Pramesti; Ni Wayan Lilik Amelia; I Dewa Made Endiana
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 11 No. 1 (2022): Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh, profitabilitas, likuiditas, struktur modal dan ukuran perusahaan pada ketepatan waktu penyampaian laporan keuangan. Populasi penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2020. Sampel dalam penelitian ini ditentukan berdasarkan metode purposive sampling. Perusahaan yang memenuhi kriteria sebagai sampel dalam penelitian ini adalah sebanyak 33 perusahaan dengan total amatan selama 3 tahun maka jumlah sampel amatan yang digunakan dalam penelitian ini adalah sebanyak 99 sampel amatan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Sedangkan profitabilitas, struktur modal dan ukuran perusahaan tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. .

Co-Authors Adella, Made Priska Anak Agung Bagus Rama Saputra Anggreni, Ni Kadek Ayu Beloan, Bertha Carolus Askikarno Palalangan Desak Putu Devi Ardilia Dwi Rusjayanthi, Dwi Eka Hanifah Javanillah Sari Febriyanti, Ni Kadek Ari Gusti Ayu Fitri Cahyani I Gusti Ayu Asri Pramesti I Gusti Ayu Asri Pramesti I Gusti Putu Eka Rustiana Dewi I Komang Sandikara Rantun I Komang Suryadnya Diputra I Putu Wahyu Dwinata JS I Wayan Wahyu Kharisma Ida Ayu Nirma Prameswari Ida Bagus Putra Astika K. Budiartha Kadek Apriada, Kadek Kadek Meita Nabila Putri Luh Komang Merawati Made Priska Adella Ni Kadek Ayu Suryanita Dewi Ni Kadek Septiari Ni Ketut Ayu Krisnayanti Ni Luh Gede Dewi Sariani Ni Luh Nyoman Sherina Devi Ni Luh Putu Natha Primadewi Ni Made Sunarsih Ni Nengah Tri Oktafia Ni Nyoman Ayu Suryandari Ni Putu Ariani Ni Wayan Lilik Amelia Putra, I Putu Mega Juli Semara Putu Ayu Yohana Putri Putu Diah Kumalasari Putu Diah Kumalasari Putu Doddy Heka Ardana Rana Prasta, I Putu Agus Siluh Putu Natha Primadewi Suadepi, Ni Luh Made Yunik Suardyana, Luh Kalpika Jyunda A. Sudane, Gede Agus

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