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DAMPAK PANDEMI COVID-19 PADA KINERJA KEUANGAN BANK PERKREDITAN RAKYAT DI BALI Anak Agung Ayu Dalem Srinadi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.06.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.121 KB) | DOI: 10.24843/EEB.2022.v11.i06.p04

Abstract

The economic downturn due to the Covid-19 pandemic has an impact on the financial sector, one of which is Rural Banks (BPR). The results of previous studies showed inconsistent results and mostly carried out on commercial banks motivated to conduct research on the impact of the COVID-19 pandemic on the financial performance of rural banks. This study uses 132 BPRs in Bali as research samples with an observation period of 2019-2020. The variables used in this study are Capital Adequacy Ratio, BOPO Ratio, Return on Assets, Loan to Deposit Ratio, Non-performing Loan. The hypothesis was tested by means of two different tests of paired sample means. The results showed that the CAR, BOPO Ratio, ROA were between before and during the covid-19 pandemic. Meanwhile, the LDR and NPL did not show a significant difference between before and during the pandemic.
BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH KEPUTUSAN PENDANAAN PADA KINERJA KEUANGAN BPR KOTA DENPASAR Ni Putu Yeni Ari Yastini; I G.A.N Budiasih; I G. A. Made Asri Dwija Putri; Ni Made Adi Erawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.07.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.596 KB) | DOI: 10.24843/EEB.2022.v11.i07.p03

Abstract

The purpose of the research conducted at Credit Banks in Denpasar City was to obtain evidence of the influence of Good Corporate Governance and resources on BPR's financial performance by using the application of Tri Hita Karana culture as a moderating variable. The data used is primary data collected through survey techniques using a questionnaire. as well as secondary data in the form of financial reports for rural banks in Denpasar which were obtained from the official website of the Financial Services Authority (OJK). The data analysis technique used is multiple linear regression analysis and moderated regression analysis (MRA). the determination of the sample is done by using the saturated sample technique. This study analyzes the primary data questionnaire from 58 respondents' answers, namely the directors and financial officers of BPRs located in Denpasar City and analyzes secondary data on BPR financial reports published on the official OJK website. The results obtained are that Good Corporate Governance has no effect on the financial performance of BPRs, does not affect the financial performance of BPRs, the Tri Hita Karana culture is not able to moderate the influence of Good corporate governance on the financial performance of BPRs, and the Tri Hita Karana culture is not able to moderate decisions on the financial performance of BPRs.
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 MONEY ETHIC PADA PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN MANACIKA PARISUDHA SEBAGAI VARIABEL PEMODERASI Komang Wisnu Arie Guna Partha; I Gusti Ayu Made Asri Dwija Putri; A.A. Ngurah Bagus Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p01

Abstract

This research was conducted because of the phenomenon of violations of the professional code of ethics by accountants so that the crisis of public confidence in the accounting profession decreased. The purpose of this study is to examine the effect of money ethics on accounting students' ethical perceptions which will later become the basis for ethical decisions, as well as the use of the manacika parisudha variable which might influence the interaction of money ethics on ethical perspectives. The population in this study is master of accounting students and PPAk students of Udayana University who are still actively participating in lectures per odd semester 2020. The sample selection method uses nonprobability sampling with purposive sampling technique so that 34 accounting students of Udayana University are used as research samples. The data were analyzed using a regression model with the absolute difference method. The regression model has passed the classical assumption test. The results of the first hypothesis show that money ethics has a significant negative effect on ethical perceptions of accounting students, the second result shows that manacika parisudha weakens the influence of money ethics on ethical perceptions of accounting students at Udayana University.
EVALUASI REAKSI PASAR ATAS DEPRESIASI NILAI TUKAR RUPIAH AKIBAT PANDEMI COVID-19 Diah Anggreni; I Gusti Ayu Made Asri Dwija Putri; I Wayan Suartana; A.A. Ngurah Bagus Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.11.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i11.p01

Abstract

This research was conducted on public companies listed on the Indonesia Stock Exchange (IDX), and the population in this study were all publicly traded companies listed on the Indonesia Stock Exchange. The sample in this study are companies that are members of the IDX-80 index. Data collection was carried out using the websites www.web.idx.id and www.financeyahoo.com. The sampling method used in this study is non-probability sampling with purposive sampling technique. The data analysis technique used is paired sample t-test. The results of the analysis show that there are differences in Cumulative Abnormal Return (CAR) and trading volume activity (TVA) in companies before and after the depreciation of the rupiah exchange rate in 2020. The implications of this research include two things, namely theoretical implications and practical implications. Theoretical implications relate to the contribution of the study to cumulative abnormal returns and the average trading volume activity before and after the depreciation of the rupiah against the US dollar. The practical implications relate to research contributions to public companies listed on the Indonesia Stock Exchange (IDX), especially companies that are members of the IDX-80 index.
Theory of Planned Behavior on The Implementation of Environmental Management Accounting Anak Agung Vidyaswari Kedisan; Ni Made Dwi Ratnadi; I Gusti Ayu Made Asri Dwija Putri; Ni Putu Sri Harta Mimba; Eka Ardhani Sisdyani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p08

Abstract

G20 2022 put some emphasis on recent environmental issues; one of them is that water pollution that may cause by not only the large company but also micro, small and medium enterprise (MSME) waste, especially textiles, the most found in Denpasar City. This study examines the influence of attitude toward behaviour (ATT), subjective norm (SN) and perceived behavioural control (PBC) on the intention and then the implementation of environmental management accounting (EMA) using legitimacy theory and theory of planned behaviour (TPB). The results showed that ATT and PBC positively influenced the intention to EMA, while SN did not. PBC influence the implementation of EMA positively, while the intention did not. This research enriches legitimacy theory and TPB by revealing the two theories not being able to fully predict the implementation of EMA due to the geographical area, lack of political interest and government regulations that still need improvement. Keywords: attitude toward behavior, subjective norm, perceived behavioral control, environmental management accounting
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.
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 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 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 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