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Akuntabilitas, Transparansi Pemerintah Desa dan Pengelolaan Dana Desa Nius Gwijangge; I Ketut Jati; I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p16

Abstract

This study aims to assess the accountability and transparency of the village government towards the management of the Village Fund in Sembiran village, Tejakula sub-district, Buleleng district. The sample used was 127 consisting of the village chief secretary of the village treasurer, the Village Consultative Body (BPD) as representatives of the community as well as section heads, with a probability sampling technique with the prorporotionate stratifid ramandom screening method. Data collection was carried out through distributing questionnaires. The analysis technique used in this study is a linear analysis of begada. The results showed that the management of village funds in the village was good enough to apply the principles and rules regarding the accountability of the transparency principle, and participation in village fund management was carried out both from the side of the village government and from the community side so that the accountability of the management of village funds would increase. Keywords: Accountability; Transparency; Participation; Village Fund Management.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERINGS Putu Agus Agung Wirajunayasa; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 19 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

This research was conducted at a company that does Initial Public Offerings (IPO) and listed in Indonesia Stock Exchange 2008-2012 period with the period 2007-2015 financial statements. The number of samples in this study were 61 companies using purposive sampling. Data analysis technique used is a different test. The ratio used as a variable in this study is the Return on Assets (ROA) and Net Profit Margin (NPM). Based on the analysis found that there are differences in the company's financial performance in the ROA ratio but can not be differences in financial performance in the ratio of NPM. In ROA visible difference in the third and fourth year after the IPO, but these differences showed declining financial performance. In NPM ratio can not be differences, but the financial performance of this ratio decreases seen from the average value before the IPO.
Mekanisme Good Corporate Governance, Sustainability Report, dan Kinerja Keuangan Perusahaan Luh Gde Pasek Puspa Dewi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 2 (2024)
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.2024.v34.i02.p11

Abstract

This research was conducted to determine the relationship between good corporate governancemecanismand sustainability reports on company financial performance. Research data collection was carried out on companies that were registered on the Indonesia Stock Exchange (IDX) in the 2018-2021 research period with a population of all companies in the raw goods and energy sector. There were 18 companies that published sustainability reports and annual reports in that period. Samples were taken as many as 13 companies with 38 observation samples through purposive sampling. Multiple linear regression analysis was used as a data analysis technique. The results of the research observations produce good corporate governance by proxies for the board of directors and managerial ownership, as well as sustainability reports that have a positive influence on company performance. Meanwhile, good corporate governance with audit committee proxies and institutional ownership has no effect on company performance. Keywords:Good Corporate Governance; Sustainability Report; Company Performance; Return on Assets.
Pengaruh Penerapan Prinsip-Prinsip Good Governance Terhadap Kinerja Pada Rumah Sakit Di Kota Denpasar Ida Ayu Arina Mahadewi; IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p21

Abstract

This study aims to determine the effect of the principles of Good Corporate Governance, namely: transparency, accountability, responsibility, independence, and fairness to the performance of hospitals in the city of Denpasar. The number of samples or population used in this study were 20 hospitals with the determination of samples using purposive sampling method, the total number of respondents was 120 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of this study indicate that transparency, accountability, responsibility, independence, and fairness positively influence the performance of hospitals in the city of Denpasar. The results of this study are expected to be able to provide information for parties involved in measuring performance in hospitals in the city of Denpasar by applying the principles of Good Corporate Governance in making decisions and determining policies in the future so that later can improve organizational performance. Keywords: Transparency, accountability, responsibility, independence, fairness, performance
Struktur Modal, Leverage, CSR Disclosure, Nilai Perusahaan, dan Perusahaan Sub Sektor Farmasi Sintya Pradnyawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 6 (2024)
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.2024.v34.i06.p17

Abstract

Firm value is the investor's perception of the company's level of success to be able to provide maximum shareholder prosperity by increasing the company's share price. Purpose of this study was to obtain empirical evidence regarding the effect of capital structure, leverage, and corporate social responsibility disclosure on firm value. This study took samples from the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling technique used was purposive sampling, 10 companies were obtained with 30 observations. Analyzed using multiple linear regression analysis. Based on the results, capital structure, leverage, and corporate social responsibility disclosure have a positive effect on firm value. This shows that the level of capital structure, leverage and corporate social responsibility disclosure can increase firm value. Keywords: Capital Structure; Leverage; Corporate Social Responsibility Disclosure; Firm Value.
PENGARUH KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Putu Riska Amanda Dewi; I.G.A.M Asri Dwija putri
E-Jurnal Akuntansi Vol 21 No 1 (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

The size of a Dividend Payout Ratio will affect  investment decisions of shareholder, on the other hand affect company's financial condition. Study aims to determine effect of dividend policy on Corporate Value with the disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) as moderating the Company listed on  Indonesia Stock Exchange (IDX) period 2012-2015. This study took data on IDX with a secondary data collection methods. The number of samples analyzed were 36 observations, and use data retrieval methods of research with purposive sampling technique. Data have been valid and reliable, meet test that is classic assumption test and analysis techniques MRA using SPSS.Results of study provide evidence: 1) dividend policy doesn’t affect value of company. 2) CSR moderating influence on the value of company's dividend policy, 3) GCG doesn’t moderate influence on the value of company's dividend policy.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi Marchall Tondi Saulus Putra; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 32 No 5 (2022)
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.2022.v32.i05.p15

Abstract

This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) disclosure on firm value with Good Corporate Governance (GCG) as the moderating variable. The scope of research is companies that are included or have been listed in the LQ45 index during the 2012-2019 period. The sample is going to be determined by using purposive sampling technique. The results show that CSR disclosure has a positive effect on firm value, but GCG which is used as a moderating variable actually weakens the effect of CSR disclosure on firm value. The results of this study are expected to be a reference for companies and investors to consider social responsibility more and also become the basis for the development of subsequent studies involving the same variables or research population. Keywords : Corporate Social Responsibility Disclosure; Firm Value; Good Corporate Governance.
PENGARUH BOOK-TAX DIFFERENCE, ARUS KAS OPERASI, ARUS KAS AKRUAL, DAN UKURAN PERUSAHAAN PADA PERSISTENSI LABA Ni Putu Lestari Dewi; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 10 No 1 (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

The purpose of this study was to determine the effect of book-tax difference based on permanent and temporary differences, operating cash flow, acrruals cash flow and firm size on earnings persistence. The population used was Hospitality and Tourism company listed on the Indonesia Stock Exchange. Based on purposive sampling method, the sample amounted to 14 companies with the observation period 2009-2011. The analysis technique used is multiple regression analysis. The conclusion is that the temporary differences, permanent differences, operating cash flow and firm size has positive effect on earnings persistence, while accruals cash flow has no effect on earnings persistence.
PENGARUH TINGKAT PERPUTARAN KAS, PIUTANG, DAN PERTUMBUHAN JUMLAH NASABAH KREDIT PADA PROFITABILITAS BPR DI KOTA DENPASAR I Wayan Septian Aditya Pratama; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 5 No 2 (2013)
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 ialah agar dapat melihat dampak ketiga variabel bebas pada profitabilitas BPR di kota Denpasar periode 2010-2012.Penelitian ini dilakukan di BPR di Kota Denpasar periode 2010-2012. Jumlah sampel yang diambil sebanyak 36 unit, dengan metode purposive sampling. Pengumpulan data dilakukan dengan cara observasi non partisipan. Regresi linier berganda merupakan tekhnik analisis yang dipergunakan .Berdasarkan hasil analisis, semua model regresi lolos dalam uji asumsi klasik. Dari hasil analisis yang sudah dilakukan, didapat hasil bahwa ketiga variabel berpengaruh secara simultan pada profitabilitas BPR Di Kota Denpasar periode 2010-2012. Profitabilitas BPR Di Kota Denpasar periode 2010-2012 dipengaruhi oleh ketiga variable bebas tersebut sebesar 33,6 persen, sisanya 66,4 persen dipengaruhi oleh faktor lain yang tidak dimasukan dalam model. Pengujian secara parsial menunjukan bahwa hanya variable pertumbuhan jumlah nasabah kredit yang berpengaruh secara parsial pada profitabilitas BPR Di Kota Denpasar periode 2010-2012.Untuk meningkatkan profitabilitas BPR sebaiknya kualitas SDM harus ditingkatkan dan memberikan pelayanan terbaik bagi setiap nasabah terutama nasabah kredit dan berusaha meningkatkan jumlah nasabah kredit yang sehat dan efektif. Kata kunci: tingkat perputaran kas, tingkat perputaran piutang, pertumbuhan jumlah nasabah kredit, profitabilitas
Pengaruh Good Governance dan Kompetensi Sumber Daya Manusia pada Kualitas Laporan Keuangan di Kota Denpasar Ni Made Mei Anggreni; A. A. G. P. Widanaputra; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 22 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.v22.i01.p14

Abstract

The purpose of this study to determine the effect of good governance and human resource competence on the quality of financial statements in the government of Denpasar. This research was conducted at Organization of Regional Device (OPD) Denpasar City. Determination of sample by using nonprobability sampling that is by approach of purposive sampling and get sample counted 32 OPD. Methods of data collection in this study by using questionnaires given to the head of the financial sub-department, treasurer and the most senior financial officers in each OPD. Data analysis technique used is multiple linear regression analysis. The results of this study illustrates that good governance and competence of human resources affect the quality of financial statements of the government of Denpasar. It means the better implementation of good governance is also increasing the quality of financial statements and the higher the competence of human resources is also increasing the quality of financial statements Keywords: Financial report, good governance, HR
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