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Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Manajemen Risiko Pada Kinerja Keuangan Koperasi di Kabupaten Gianyar A.A Gede Bagus Putra Wirawan; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 23 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i03.p07

Abstract

Prinsip-prinsip Good Corporate Governance (GCG) antara lain transparancy, accountability, responsibility, indepedency, dan fairness saat ini harus diterapkan disegala aspek bisnis termasuk koperasi untuk mendorong terciptanya koperasi efisien.Manajemen Risiko disini untuk mengetahui tingkat kesehatan pada koperasi itu sendiri dengan proksi BOPO. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan prinsip-prinsip GCG dan manajemen risiko pada kinerja keuangan yang diukur dengan return on assets pada kinerja keuangan koperasi di Kabupaten Gianyar. Sebanyak 87 koperasi di Kabupaten Gianyar digunakan sampel dalam penelitian. Untuk menentukan sampel menggunakan metode proportionate stratified random sampling. Analisis regresi linier berganda dengan SPSS digunakan teknik analisis data.Hasil pengujian hipotesis menyatakan bahwa prinsip-prinsip GCG berpengaruh positif dan manajemen risiko berpengaruh negatif pada kinerja keuangan koperasi di kabupaten Gianyar. Kata Kunci: prinsip-prinsip good corporate governance,manajemen risiko, koperasi, kinerja keuangan
PENGARUH KECUKUPAN MODAL DAN PENYALURAN KREDIT PADA PROFITABILITAS DENGAN PEMODERASI RISIKO KREDIT I Wayan Suardita; I G. A. M Asri Dwija Putri
E-Jurnal Akuntansi Vol 11 No 2 (2015)
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

Profitability is the ratio to assess the ability of the company makes a profit in matters relating to the sale, as well as capital assets. This study aimed to determine the effect of capital adequacy ratio (CAR) and loan to deposite ratio (LDR) to profitability by NPL as a moderator variable. This research was conducted at the banks listed on the Indonesia Stock Exchange period 2011 - 2013 with a population of 36 banks. This study used a purposive sampling method and 24 companies were set up as the sample with 72 observations. This research analysis techniques using multiple linear regression analysis. The results showed that CAR and LDR positive effect on profitability. Then the ratio of NPL and NPL ratio of the interaction between CAR and the interaction between the NPL ratio of the LDR has a significant effect on profitability.
ANALISIS PENILAIAN KINERJA KEUANGAN DAN NON KEUANGAN PT. BPR DHARMAWARGA UTAMA I Made Wisnawa Arimbawa; I G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 8 No 1 (2014)
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

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui kinerja PT. BPR Dharmawarga Utama dari segi perspektif keuangan, pelanggan, bisnis internal dan pembelajaran pertumbuhan. Jenis penelitian ini adalah deskriptif. Berdasarkan analisis yang telah dilakukan, hasil penilaian kinerja keuangan dan non-keuangan PT. BPR Dharmawarga Utama menunjukkan keadaan sehat ditinjau dari perspektif keuangan, pelanggan, bisnis internal dan pembelajaran pertumbuhan. Katakunci: kinerja, keuangan, non-keuangan
Pengaruh Motivasi Pada Minat Mahasiswa Non Akuntansi Program Reguler Mengikuti Pendidikan Profesi Akuntansi Aven Maria Jeniari; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 28 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i03.p07

Abstract

This study aims to determine the effect of social motivation, career motivation, quality motivation, economic motivation and degree motivation on the interest of non accounting students to take part in the accounting profession education program (PPAk). This research was conducted at the Faculty of Economics and Business, Udayana University, in the non-accounting S1 regular program students, using questionnaire techniques as data collection. The number of respondents in this study was 169 people. The analysis technique used is multiple linear analysis techniques. Based on the results of the research analysis, it is known that social motivation, career motivation, degree motivation, economic motivation, and quality motivation influence the interest of non accounting students to take part in Accounting Professional Education. Knowledge . Keywords : Social motivation, career motivation, degree motivation, economic motivation, quality motivation, interest in joining PPAk.
PENGARUH INFORMASI LABA AKUNTANSI DAN INFORMASI CORPORATE SOCIAL RESPONSIBILITY PADA RETURN SAHAM A.A. Istri Raissa Wulandari; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 7 No 2 (2014)
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

ABSTRAK Pasar modal memberikan kesempatan bagi investor sebagai pihak yang menginvestasikan dananya pada berbagai sekuritas dengan ekspektasi return saham yang akan diterimanya optimal. Perusahaan manufaktur yang terdaftar di BEI periode 2010-2012 adalah yang dipergunakan dalam penelitian ini. Jumlah pengamatan sebanyak 102 sampel penelitian yang diperoleh dengan metode non probability sampling yaitu teknik purposive sampling. Teknik analisis data yang dipergunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa variabel informasi laba akuntansi berpengaruh positif dan signifikan pada return saham. Variabel informasi Corporate Social Responsibility berpengaruh positif dan signifikan pada return saham. Hal ini menunjukkan bahwa hipotesis pertama dan kedua dalam penelitian ini diterima. Kata kunci: Laba akuntansi, Corporate Social Responsibility, return saham
PENGARUH CORPORATE GOVERNANCE, KONEKSI POLITIK, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Gusti Ayu Widya Lestari; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 18 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

Tax revenue is important  because it provides the largest contribution to the state revenue. Companies often take measures to reduce its tax burden. One of the actions  is tax avoidance. This study examined the effect of corporate governance, political connections, and  leverage  against tax evasion. Businesses will be observed is a company registered in the Indonesia Stock Exchange during 2011-2015. Companies that used to sample after deducting some of the criteria were 62 observations. Analysis of data using multiple linear regression. Variable tax evasion proxied by Cash ETR. The results showed that corporate governance, political connections, and leverage effect simultaneously against tax evasion. Corporate governance and leverage effect on tax evasion. Political connections has no effect on tax evasion.
VOLUNTARY DISCLOSURE SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN I Putu Indra Wiguna; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 17 No 3 (2016)
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

The purpose of this study was to test the effect of the Corporate Governance Perception Index scores in the company's value and its influence when considering the Voluntary Disclosure as a moderating. The population was a company registered in the Corporate Governance Perception Index (CGPI) and listed on the Indonesia Stock Exchange in 2010-2014.sampling technique use purposive sampling, 30 companies was chosen as the sample. The data analysis technique used is a metode multiple linear regression analysis with the method Moderated Regression Analysis (MRA). The results provide evidence that the CGPI no significant effect on the value of the company. Analysis of moderating variables by using MRA showed that the Voluntary Disclosure is a moderating variable between CGPI relation to the value of the company.
Leverage, Kepemilikan Manajerial, Kinerja Lingkungan dan Nilai Perusahaan: Studi Empiris pada Perusahaan Manufaktur di Indonesia Ida Ayu Widhi Rismayanti; I Gusti Ayu Made Asri Dwija Putri; Herkulanus Bambang Suprasto
E-Jurnal Akuntansi Vol 31 No 7 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i07.p05

Abstract

A good company value is more than just a high level of profit achievement. The use of debt, some of the shares owned by management, and the company's performance in relation to its environment all have the potential to increase firm value. The purpose of this study is to empirically test the effect of leverage, managerial ownership, and environmental performance on firm value. The research population for this study is PROPER participating manufacturing companies that are listed on the Indonesia Stock Exchange between 2017 and 2019. Purposive sampling is a method of determining the sample. Multiple regression analysis was used as the analysis technique. According to the findings of this study, leverage, managerial ownership, and environmental performance can all increase firm value. Keywords: Leverage; Managerial Ownership; Environmental Performance; Firm Value.
Good Government Governance, Gaya Kepemimpinan dan Kinerja Manajerial Penyelenggara Pemerintahan Desa I Gusti Ayu Agung Yustika Nanda; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p10

Abstract

This study aims to examine the effect of the implementation of Good Government Governance and leadership style on managerial performance of village government administrators in Badung Regency. Based on the results of the analysis it was found that the variables of Good Government Governance and leadership style simultaneously had a significant effect on managerial performance. This shows that the better the implementation of Good Government Governance and the right leadership style, the better managerial performance will be. Good Government Governance partially has a significant effect on managerial performance. This shows that the existence of good governance can improve managerial performance. Leadership style also partially has a significant effect on managerial performance. This shows that the right leadership style can improve managerial performance. Keywords: Good Government Governance; Leadership Style; Managerial Performance.
Pengaruh Struktur Kepemilikan, Ukuran Perusahaan dan Kebijakan Dividen pada Manajemen Laba Riil I Wayan Budi; I G. A. M Asri Dwija Putri
E-Jurnal Akuntansi Vol 25 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i01.p05

Abstract

Real earnings management practices can show a good performance in the short term, but in the long term can reduce the value of the company. Three proxy real earnings management is sales manipulation, overproduction and reductions of discretionary expenditures. This study was conducted to obtain empirical evidence about the influence of the ownership structure, company size and dividend policy on real earnings management. This research was conducted in the company listed on the Indonesia Stock Exchange (BEI) in the period 2013-2016. The sampling method used was purposive sampling. Data analysis used is multiple linear regression. Based on the analysis found that institutional ownership has no significant effect on the real earnings management. Managerial ownership has no significant effect on the real earnings management. The size of the company a significant effect on the real earnings management and dividend policy have a significant effect on the real earnings management. Keywords: real earnings management, ownership structure, company size and dividend policy
Co-Authors A.A Gede Bagus Putra Wirawan A.A Intan Puspita Sari A.A. Istri Raissa Wulandari A.A. Sg. Vera Kurnia Sari Aditya Pratama Putra Amrulloh Amrulloh Anak Agung Adi Biantara Anak Agung Ayu Dalem Srinadi Anak Agung Dwipayani Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Mas Prabha Iswara Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Krisna Permana Umawan Anak Agung Vidyaswari Kedisan Aven Maria Jeniari Benedicta Prisilia Christi Desak Nyoman Sutrisna Yanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ni Nyoman Sri Rahayu Trisna Diah Anggreni DODIK ARIYANTO Dwimayanti, Ni Made Desy Eka Ardhani Sisdyani EKA ARDHANI SISDYANI Gayatri Gayatri Gede Agus Indra Tenaya K. Gede Andy Mercury gryanti, Putu Indah Gusti Ayu Diah Laksmi Ismawijayanthi Gusti Ayu Made Cika Putri Gusti Ayu Widya Lestari Herkulanus Bambang Suprasto I Gd. Suparta Wisada I Gede Aditya Cahya Gunarsa I Gede Dhyana Putra I Gede Giri Putra Wijaya I Gede Iswara Yudhasena I Gede Teo Basudewa I Gst Ngr Hiwa Sawaka K I Gusti Agung Ayu Ambalika I Gusti Agung Ayu Mas Candraeni I Gusti Agung Malyani Ratnantari I Gusti Ayu Adnya Pramita I Gusti Ayu Agung Yustika Nanda I Gusti Ayu Nyoman Budiasih I Gusti Ayu Tri Bhuwana Dewi I Gusti Ketut Agung Ulupui I Gusti Ketut Wira Widiana I Gusti Ngurah Agung Suaryana I Gusti Ngurah Artawijaya I Kadek Adhi Pramana I Kadek Yudi Aristianto Putra I Ketut Jati I Ketut Yadnyana I Komang Yusa Dharmadi I Made Agus Adi Saputra I Made Chandra Mandira I Made Deva Hasdwi Putra I Made Sadha Suardikha I Made Wisnawa Arimbawa I Putu Gede Surya Adi Natha I Putu Indra Wiguna I Putu Sudana I Wayan Andika I Wayan Asdita Adi I Wayan Budi I Wayan Diva Pradita Kamajaya I Wayan Gede Sawatam Pebrianata I Wayan Pradnyantha Wirasedana I Wayan Septian Aditya Pratama I Wayan Suardita I Wayan Suartana I.G.K.A Ulupui Ida Ayu Arina Mahadewi Ida Ayu Artha Widya Sari Ida Ayu Putu Nugrahini Ida Ayu Putu Puspa Adnyani Ida Ayu Widhi Rismayanti Ida Bagus Erwin Ranawijaya Ida Bagus Putra Astika Ida Bagus Wyasa Putra IGAA. Rai Utami Handayani Indra Satya Prasavita Amertha Juliantini, Ni Ketut Dian K. Budiartha Kadek Budi Sandraningsih Kadek Diviariesty Kadek Erma Damayanti Kadek Eti Putrika Kadek Indah Widasari Kadek Krismaya Dewi Ketut Sonya Adnyani Ketut Sonya Adnyani Km Sri Aprianti Jw Komang Ayu Triska Prabandari Komang Meitradi Setyawan Komang Rimba Rainugraha Tista Komang Wisnu Arie Guna Partha Kresna Koharwaranto Halimi Lilia Pinto Cardoso Dos Santos Luh Gde Pasek Puspa Dewi Luh Gede Diah Ary Pradnyaswari Lutfi Yuli Handoko Made Christin Dwitrayani Made Yenni Latrini Marchall Tondi Saulus Putra Maria Meiatrix Ratna Sari Nadira Pradnya Paramita Ngurah Gede Pande hendra Pranata Ni Gusti Ayu Ratih Anjelika Ni Gusti Putu Wirawati Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Sandri Ni Komang Tri Lestari Ni Luh Kade Merta Sari Ni Luh Putri Berlianawati Ni Luh Putu Andriyani Pratiwi Ni Made Adi Erawati Ni Made Dewi Sukmawati Ni Made Dwi Okayanti Ni Made Dwi Ratnadai Ni Made Dwi Ratnadi Ni Made Mei Anggreni Ni Putu Achintya Wibawa Putri Ni Putu Desy Wulandara Cahyani Ni Putu Lestari Dewi Ni Putu Rika Raheni Ni Putu Sintia Sukma Dewi Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Putu Wanda Anggeliana Putri Ni Putu Yeni Ari Yastini Ni Putu Yulianda Damayanti Suparsada Ni Putu Yuni Asih Ni Wayan Mulyatini Ni Wayan Prita Wanda Hilldayani Nius Gwijangge Noldy Imanuel Hama Ratu Novi Mariyantini Nyoman Agus Putrawan Nyoman Angga Pradipa Nyoman Suadnyana Pasek Okayanti, Ni Made Dwi Petrus Kakadir Pramana, Yudha Prema Sanjaya Putri Ari Prabandari Muria Siddhi Putri Cahyani, Ni Komang Nirmala Putu Agus Agung Wirajunayasa Putu Ayu Widiari Putu Intan Adriani Putu Krishna Araytsha Mahaendrayasa Putu Nadira Ari Pramesti Putu Pande Ryan Ananta Astika Putra Putu Riska Amanda Dewi Putu Shinta Dewanti Rikaputri Putu Winda Agastya Paramita Renitha Ratu Hindistari RR. Maria Yulia Dwi Rengganis Savitri, Komang Ayusta Devi Sintya Pradnyawati Sukartha, Putu Dyan Yaniartha Tri Andriyani Veryanto Adi Prakoso Wawan Rosdiana Wilhelmina Sir, Serlinha Yudha Pramana Yuliana Tolo Yunita Suijantari Yustine Asnad Hobrouw