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The Influence of Corporate Governance, Size, Growth and Performance to Executive Compensation (Study of Indonesian Capital Market) I Gusti Ketut Agung Ulupui; I Gusti Ayu Made Asri Dwija Putri
AKRUAL: JURNAL AKUNTANSI Vol 9 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p65-81

Abstract

AbstractThe purposes of this study are as follows: (1) to determine whether executive compensation policies influenced by corporate governance practices, (2) to determine whether executive compensation policy are influenced by the size, growth and performance. This research have done in 2014 with the observation period from 2009 to 2011. The methods of collecting data in this research through the observations of the financial statements of companies listed on the Indonesian Stock Exchange. This study used inferential statistical methods in analyzing the data that is processed by regression analysis. The results showed performance and size have the positive effect significantly on the executive compensation.AbstrakTujuan dari penelitian ini adalah sebagai berikut: (1) menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh corporate governance (2) untuk menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh ukuran, pertumbuhan dan kinerja. Penelitian ini telah dilakukan pada tahun 2014 dengan periode pengamatan dari tahun 2009 sampai 2011. Metode pengumpulan data dalam penelitian ini melalui pengamatan terhadap laporan keuangan perusahaan yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan metode statistik inferensial dalam menganalisis data yang diolah dengan analisis regresi. Hasilnya menunjukkan kinerja dan ukuran memiliki efek positif secara signifikan terhadap kompensasi eksekutif.
Political Connections, Blockholder Ownership, and Tax Avoidance: Evidence from Indonesia Lutfi Yuli Handoko; Maria Mediatrix Ratna Sari; I Gusti Ngurah Agung Suaryana; I Gusti Made Asri Dwija Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4897

Abstract

We study the effect of political connections on tax avoidance, as well as the role of blockholder ownership in moderating the effect of political connections on tax avoidance. Using panel data of 102 companies listed on the Indonesia Stock Exchange during 2016–2019, we find evidence of the positive and significant effect of political connections on tax avoidance. Political connections’ existence within the company could encourage tax avoidance. We also discover that blockholder ownership plays a role in weakening the effect of political connections on tax avoidance in Indonesia, a country with numerous companies having concentrated ownership. The higher the percentage of shares owned by the blockholder, the lower the level of tax avoidance, thus mitigating agency problem II related to entrenchment and expropriation of minority shareholders.
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

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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.
THE INFLUENCE OF THE FRAUD DIAMOND PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN LPDS IN MENDOYO SUB-DISTRICT Ni Gusti Ayu Ratih Anjelika; I Gusti Ayu Made Asri Dwija Putri; Made Yenni Latrini; I Ketut Yadnyana
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2024): November
Publisher : Adisam Publisher

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Abstract

This research aims to determine the influence of pressure, opportunity, rationalization and capability on financial statement fraud. This research was conducted at the LPD in Mendoyo Sub-district. The sampling method used was non-probability sampling with a purposive sampling technique, so that a total of 76 samples were obtained. The data in this study were analyzed using multiple linear regression analysis techniques using the SPSS version 25 program. The results of this study show that pressure has a negative effect on financial statement fraud, opportunity has a positive effect on financial report fraud, rationalization has no effect on financial report fraud, and capability has an effect negative on financial statement fraud. This research provides a contribution for various parties as material for consideration of factors that can influence the occurrence of fraudulent financial statements.
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.
IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP Putri, I Gusti Ayu Made Asri Dwija; Wirawati, Ni Gusti Putu; Savitri, Komang Ayusta Devi; Okayanti, Ni Made Dwi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2025): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i1.7076

Abstract

This study aims to analyze and obtain empirical evidence that budget participation affects budgetary slack. Another objective is to prove that good governance and organizational commitment can weaken the effect of budget participation on budgetary slack. This study is quantitative. The population of the study was all Regional Apparatus Organizations (OPD) in Gianyar Regency. The research sample was 28 OPDs. Data were collected by distributing questionnaires directly to each OPD. The research variables include budget participation, good governance, organizational commitment and budgetary slack. The measurement of variables uses a Likert scale. The analysis technique uses moderation regression analysis. The results of the study prove that Budget participation has a positive effect on budgetary slack. Therefore, the higher the level of budget participation, the greater the possibility of budgetary slack occurring. Good governance weakens or reduces the effect of budget participation on budgetary slack. At the same time, organizational commitment has no effect or cannot moderate the relationship between budget participation and budgetary slack.
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.
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 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 Luh Putu Mita Miati, Ni Luh Putu Mita 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