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All Journal Krisna: Kumpulan Riset Akuntansi Forum Manajemen Jurnal Ilmiah Akuntansi dan Bisnis
Putu Diah Putri Idawati
Sekolah Tinggi Ilmu Administrasi (STIA) Denpasar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH LIKUIDITAS TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DAN DAMPAKNYA PADA EARNING RESPONSE COEFFICIENT I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.626 KB) | DOI: 10.38043/jiab.v2i1.172

Abstract

This study aims to examine the effect of liquidity on timely delivery of financial statements and their impact on earning response coefficient companies in Indonesia, especially manufacturing companies. The timing of financial reporting means the availability of information in decision making before the information loses its capacity to influence decisions. Meanwhile, earnings response coefficient is strong market reaction to earnings information. This research is a quantitative research that is research that emphasizes on testing theory through measurement of research variables with numbers and perform data analysis with statistical procedure. The data used are external secondary data in the form of financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2013-2014. Selection of samples by purposive sampling method and obtained 50 companies with the number of observations for 2 years. Data analysis technique used is path analysis (path analysis). The test results show that liquidity has a positive effect on the timeliness of financial reporting and earning response coefficient. Furthermore, timely delivery of financial statements mediates the effect of liquidity on earning response coefficient. Direct coefficient of coefficient effect of liquidity on earnings response coefficient through timely delivery of financial statements gives greater effect than the coefficient value of indirect effect liquidity lever on earning response coefficient.Keywords: liquidity, timeliness, earning response coefficient.
PENGARUH KUALITAS AUDIT DAN LEVERAGE PADA AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (984.613 KB)

Abstract

Tax aggressiveness is an action taken by the company to minimize its tax burden by conducting tax planning both legally (tax avoidance) and illegal (tax evasion). This study aims to determine the effect of audit quality and leverage on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was chosen by the nonprobability sampling method with a purposive sampling technique. The number of observations obtained was 125 observations. The data analysis technique used is multiple linear regression. The results showed that audit quality and leverage influenced the tax aggressiveness by using the effective tax rate (ETR) proxy, cash effective tax rate (CETR), and books tax differences (BTD). Keywords: Audit quality; leverage; tax aggressiveness.
PENGARUH TINGKAT INFLASI, TINGKAT SUKU BUNGA DAN JUMLAH UANG BEREDAR TERHADAP NILAI TUKAR RUPIAH PADA DOLLAR AMERIKA Putu Diah Putri Idawati
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The growth of a stable currency value indicates that the country hasa relatively good economic condition or stable. Exchange rate instability affectsinvestment and capital flows or International trafficking. The influence of the rate ofinflation, interest rates, and the money supply to the exchange rate on the US dollarand tested by multiple regression analysis techniques. During the study observationperiod of five years from the year 2009 to 2013. The results of this study demonstratethat the level of interest rates and the money supply effect on the exchange rate inthe US dollar. Meanwhile, the inflation rate showed no effect results. Simultaneously, the rate of inflation, interest rates, and the money supply effect on the exchange rate on the US dollar.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PADA DINAS KESEHATAN PROVINSI BALI I GUSTI AYU RATIH PERMATA DEWI; PUTU DIAH PUTRI IDAWATI
Forum Manajemen STIMI Handayani Denpasar Vol 17 No 2 (2019): Jurnal STIMI Vol. 17 No. 2 - 2019
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

This study aims to determine the factors that influence the performance of accounting information systems at the Bali Provincial Health Office. The data used are primary data in the form of questionnaires. Sample selection using saturated sampling method, namely the technique of determining the sample if all members of the population are used as a sample of 30 employees of the public section and staff of the Bali provincial health office. The test results show that User Involvement, HR Capability, Top Management Support affect the performance of the Accounting Information System (SIA).
PENGARUH TINGKAT INFLASI, TINGKAT SUKU BUNGA DAN JUMLAH UANG BEREDAR TERHADAP NILAI TUKAR RUPIAH PADA DOLLAR AMERIKA Putu Diah Putri Idawati
Forum Manajemen Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i1.106

Abstract

The growth of a stable currency value indicates that the country hasa relatively good economic condition or stable. Exchange rate instability affectsinvestment and capital flows or International trafficking. The influence of the rate ofinflation, interest rates, and the money supply to the exchange rate on the US dollarand tested by multiple regression analysis techniques. During the study observationperiod of five years from the year 2009 to 2013. The results of this study demonstratethat the level of interest rates and the money supply effect on the exchange rate inthe US dollar. Meanwhile, the inflation rate showed no effect results. Simultaneously, the rate of inflation, interest rates, and the money supply effect on the exchange rate on the US dollar.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PADA DINAS KESEHATAN PROVINSI BALI I GUSTI AYU RATIH PERMATA DEWI; PUTU DIAH PUTRI IDAWATI
Forum Manajemen Vol 17 No 2 (2019): Jurnal STIMI Vol. 17 No. 2 - 2019
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v17i2.327

Abstract

This study aims to determine the factors that influence the performance of accounting information systems at the Bali Provincial Health Office. The data used are primary data in the form of questionnaires. Sample selection using saturated sampling method, namely the technique of determining the sample if all members of the population are used as a sample of 30 employees of the public section and staff of the Bali provincial health office. The test results show that User Involvement, HR Capability, Top Management Support affect the performance of the Accounting Information System (SIA).
Co-Authors I Gusti Ayu Ratih Permata Dewi Putu Yudha Asteria Putri