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The Effect of Green Accounting implementation on Corporate Value of Mining Companies Listed in Indonesia Stock Exchange I G. A. M. Asri Dwija Putri; Ni Putu Sri Harta Mimba; Ida Ayu Artha Widya Sari
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.413

Abstract

The implementation of Green Accounting needs to be disclosed by the company because information about the impact of the activities of the company will affect the value of the company. In this study, Green Accounting is provided by Environmental Performance and Environmental Disclosure. This study aims to determine the effect of Environmental Performance and Environmental Disclosure on corporate value. The object of this research is mining companies listed in Indonesia Stock Exchange in the period of 2013-2017. The number of observations obtained was as many as 35 observations using the non-probability sampling method specifically purposive sampling. The technical data analysis used is multiple regression analysis. Based on the results of the study, it shows that Environmental Performance does not have a positive effect on corporate value. However, Environmental Disclosure has a positive and significant effect on corporate value. The implication of this research theoretically supports stakeholder and legitimacy theory, while practically this research can provide good insight for investors and companies.
Mediating Role of Employee Readiness to Change in the Relationship of Change Leadership with Employees' Affective Commitment to Change Prema Sanjaya; Ni Made Dwi Ratnadai; Maria Mediatrix Ratna Sari; I Gusti Ayu Made Asri Dwija Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6030

Abstract

The purpose of this study was to determine the effect of tax planning, leverage, bonus compensation, independent commissioners and public ownership on earnings management with profitability as a moderating variable. The independent variables in this study are tax planning, economic motivation, exam fees, bonus compensation, independent board of commissioners, public ownership, the dependent variable is earnings management and the moderating variable is profitability. This study uses moderating regression analysis (MRA) to determine the effect of tax planning, economic motivation, exam fees, bonus compensation, independent commissioners, public ownership, on earnings management with profitability as a moderating variable. In this study the determination of the sample using purposive sampling method with the number of samples used in this study as many as 39 companies with 117 samples observed. This study uses secondary data, data collected using documentation techniques. Testing the research hypothesis using SPSS 22.0 for Windows. The results showed that tax planning has a positive effect on earnings management. Leverage positive effect on earnings management. Bonus compensation does not have a positive effect on earnings management. Independent commissioners have a negative effect on earnings management. Public ownership has a negative effect on earnings management. Profitability strengthens influence tax planning on earnings management. Profitability cannot strengthen the effect of leverageto earnings management. Profitability can not strengthen the effect of bonus compensation to earnings management. Profitability strengthens influence independent board of commissioners on earnings management. Profitability strengthens influencepublic ownership of earnings management.
Pengaruh leverage pada peringkat sukuk perusahaan non keuangan yang terdaftar di PT KSEI gryanti, Putu Indah; Putri, I Gusti Ayu Made Asri Dwija
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

Bapepam-LK Regulation No. IX.C.11 states that before conducting a public offering, sukuk issued by companies must be rated in advance by a securities rating agency that is officially recognized in Indonesia. This study aims to examine the effect of leverage on the ratings of sukuk issued by non-financial companies and registered with the Indonesian Central Securities Depository in 2018 -2021. This study also uses control variables consisting of liquidity, sukuk age, sukuk collateral, firm age, and growth. The method of determining the sample in this study is by purposive sampling method. The test tool used in this study is a multiple linear regression test with the StataMP17 application. The results of this study indicate that the leverage ratio has a negative effect on the rating of the sukuk. This indicates that the proportion of the use of debt is one of the considerations for rating agencies in rating a company's sukuk. The results of this study are in line with signal theory, where high leverage will give a signal that a company has a high risk of default.
Beyond profit: How ESG performance influences company value across industries? Dwimayanti, Ni Made Desy; Sukartha, Putu Dyan Yaniartha; Putri, I Gusti Ayu Made Asri Dwija; Sisdyani, Eka Ardhani
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.20574

Abstract

Evaluating Environmental, Social, and Governance (ESG) scores is essential for understanding a company's long-term sustainability and value. These scores serve as a barometer of a firm's commitment to ethical, environmental, and social practices—attributes that are increasingly valued by both investors and consumers. However, despite their importance, previous studies have been constrained by their focus on smaller sample sizes and exclusive attention to the financial sector. Our study addresses this gap by delivering a comprehensive analysis of the impact of ESG scores on the valuation of companies across diverse industries, while purposefully excluding the financial sector, listed on the Indonesian Stock Exchange from 2019 to 2021. We analyzed 2,169 company-year observations, collected through non-probability purposive sampling, using multiple linear regression in STATA. Our findings reveal a robust correlation between ESG scores and company value, with firms boasting superior ESG scores consistently demonstrating enhanced size and profitability. These results emphasize that a genuine commitment to ESG principles not only elevates performance but also boosts attractiveness to investors, going beyond mere statutory compliance or superficial adoption.
Work Interference with Personal Life: A Moderation of Work Stress and Organizational Justice on Turnover Intention I Gusti Ayu Made Asri Dwija Putri; Benedicta Prisilia Christi
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i2.506

Abstract

The turnover phenomenon in Public Accounting Firms is an important problem because auditors are the main capital for the company. Factors that influence turnover in companies are employee stress and organizational justice. Departing from resource conservation theory, a moderation model is proposed in which Work Interference with Personal Life (WIPL) is expected to strengthen the relationship between work stress and organizational justice on turnover intention. This study intends to investigate how work stress and organizational justice affect job change intentions, moderated by WIPL. The research targets auditors employed at Public Accounting Firms in Bali Province, utilizing a questionnaire distributed via Google Forms for data collection, and employing structural equation modeling with SmartPLS for analysis. The research respondents were 91 people from twenty Public Accounting Firms in Bali Province. Respondents in this study were dominated by women, with a final education level of a bachelor's degree, a junior auditor position, and a length of service of 1-3 years. The results of the research state that work stress has a positive effect on the desire to change auditors, which means that the higher the level of stress experienced by auditors, the higher their intention to change jobs. Organizational justice has a negative effect on the desire to change auditors, meaning that the higher the level of organizational justice felt by the auditor, the lower the intention to change jobs. This research also shows that WIPL influences the influence of work stress on the desire to change auditors, but WIPL does not influence the influence of organizational justice on the desire to change auditors.
The Influence Of Environmental Performance And Environmental Costs On Firm Value With Corporate Social Responsibility Disclosure As A Moderating Variable Wilhelmina Sir, Serlinha; Dwija Putri, I Gusti Ayu Made Asri
Journal of Management Economic and Financial Vol. 3 No. 5 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i5.158

Abstract

The purpose of this study is to determine the effect of environmental performance and environmental costs on company value with corporate social responsibility disclosure as a moderating variable. The population of companies is manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Research data was obtained from the Indonesia Stock Exchange website and the websites of each company. The analysis method used is Moderating Regression analysis using SPSS 26.0 software. The results of the study indicate that environmental performance has a negative and significant effect on firm value. Environmental costs have a positive and significant effect on firm value. CSRD is able to moderate by weakening the effect of environmental performance on firm value. CSRD is able to moderate by strengthening the effect of environmental costs on firm value.
Pengaruh Persepsi, Motivasi Kerja, Pengetahuan Akuntansi, Dan Pengalaman Berwirausaha Terhadap Penggunaan Informasi Akuntansi Putri Cahyani, Ni Komang Nirmala; Dwija Putri, I Gusti Ayu Made Asri
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10218

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) adalah salah satu faktor yang memengaruhi pertumbuhan ekonomi Indonesia dan salah satu penggerak ekonomi yang telah memberikan kontribusi yang signifikan kepada perekonomian nasional, terutama dalam hal menciptakan lapangan kerja dan menciptakan PDB. Untuk menjaga kelangsungan UMKM dibutuhkan penggunaan informasi akuntansi yang baik. Namun, masih banyak UMKM yang belum menggunakan informasi akuntansi dalam usahanya terutama dalam mengatur keuangan.  Penelitian ini bertujuan untuk menguji pengaruh persepsi pemilik UMKM, motivasi kerja, pengetahuan akuntansi, dan pengalama berwirausaha terhadap penggunaan informasi akuntansi pada UMKM khususnya UMKM Perak.  Penelitian ini berlokasi di Kabupaten Gianyar. Penentuan sampel menggunakan teknik simple random sampling. Responden penelitian yaitu pemilik UMKM yang berjumlah 160 orang. Metode pengumpulan sampel menggunakan kuesioner. Teknik analisis data dalam penelitian ini menggunakan Analisis Regresi Linier Berganda. Hasil Penelitian ini menunjukan bahwa persepsi pemilik UMKM, motivasi kerja, pengetahuan akuntansi, dan pengalaman berwirausaha berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi
Information Asymmetry, Audit Committee, Firm Growth, and Leverage on Earnings Management Ida Ayu Putu Puspa Adnyani; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p19

Abstract

Earnings information is of particular concern to investors in assessing management performance. The company's demands to achieve predetermined profit targets make management motivated to practice earnings management so that the resulting financial statements look good for investors. The purpose of this study was to obtain empirical evidence of the effect of information asymmetry, audit committee, firm growth, and leverage on earnings management. The location of this research was conducted on non-financial BUMN companies listed on the Indonesia Stock Exchange during the period of 2015-2019. The total sample was determined using purposive sampling technique and obtained a sample of 70 observations. The data analysis technique applied is multiple linear regression analysis. The results of this study indicate that information asymmetry has no effect on earnings management, the audit committee has a negative effect on earnings management, while firm growth and leverage have a positive effect on earnings management.
Financial Literacy, Inclusion, and Technology Adoption: Determinants of QRIS Utilization Among SMEs Kadek Erma Damayanti; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p06

Abstract

Quick Response Code Indonesian Standard (QRIS) is a digital payment system in Indonesia that utilizes QR codes to facilitate transactions through digital wallets and banking applications, enabling fast, secure, and efficient payments. This study aims to empirically examine the impact of Financial Literacy, Financial Inclusion, and Ease of Use on the decision to adopt QRIS among Small and Medium Enterprises (SMEs) in Denpasar. Data collection was conducted through both offline and online surveys using structured questionnaires distributed to micro, small, and medium enterprise (MSME) owners who actively use QRIS in their business transactions. A total of 100 responses were gathered and analyzed using SPSS. The findings reveal that Financial Literacy and Ease of Use significantly influence the decision to adopt QRIS, while Financial Inclusion does not have a significant effect. These results suggest that enhancing financial knowledge and ensuring the usability of digital payment systems are crucial factors in promoting QRIS adoption among SMEs.
The Effect of Emotional Intelligence and Learning Interest on Accounting Understanding Among Students I Gede Giri Putra Wijaya; I Gusti Ayu Made Asri Dwija Putri
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.578

Abstract

Accounting understanding is one of the essential competencies that accounting students must possess to support both academic and professional success. However, this level of understanding is not only affected by cognitive factors but also by non-cognitive factors such as emotional intelligence and learning interest toward the level of accounting understanding among students. This research employs a quantitative approach with a survey method involving students of the 2022 cohort from the undergraduate accounting study program, Faculty of Economics and Business, Udayana University. The population in this study consists of 2022 cohort students of the undergraduate accounting study program at Udayana University. The sample was determined using a random sampling method, and the total population was processed using the Slovin formula, resulting in 100 samples. Data analysis was conducted using SPSS. The results of this study indicate that emotional intelligence and learning interest have a positive effect on the level of accounting understanding. These findings provide empirical insights into the main factors that affect the level of accounting understanding among students.
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 Sintya Pradnyawati 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 Ayu Sugandha 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 Kadek Nila Virontina 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 Agus Darma Cahyadi 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 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 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