Articles
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA MANAJEMEN LABA
A.A Intan Puspita Sari;
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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Implementation of Good Corporate Governance ( GCG ) has become a necessity for any company to achieve harmony between the interests of managers and stakeholders in achieving the main objectives of the company. GCG plays an important role as a mechanism for oversight of all operational activities of the company, so the application of good corporate governance is expected to reduce earnings management behavior that is opportunistic. Empirically testing purpose of this study was to examine the effect of corporate governance mechanisms consisting of kempemilikan managerial, institutional ownership, the proportion of independent board, board size and audit committee on earnings management. This study used the Modified Jones model to calculate discretionary accruals becomes a proxy of earnings management. The sample in this study is a manufacturing company that is listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling method. Multiple linear regression analysis was used as an analytical technique in this study. Based on the discussion of the results of the study prove that managerial ownership, the proportion of independent board and audit committee negatively affect earnings management. However, two other corporate governance mechanisms, namely institutional ownership and board size no proven effect on earnings management.
Pengaruh Pajak Penghasilan dan Corporate Governance Pada Manajemen Laba Perusahaan Pertambangan
Kresna Koharwaranto Halimi;
IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 21 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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DOI: 10.24843/EJA.2017.v21.i03.p03
The purpose of this study was to test how the income tax and the corporate governance on earnings management. Modifikasian Jones model is used to calculate discretionary accruals. As for corporate governance using a proxy board size and audit committee. Data analysis technique used is the test of normality, heteroscedasticity, multicollinearity, autocorrelation and multiple linear regression analysis. The results showed that the income tax has no effect on earnings management, meaning a lack of correlation between income tax and profit management. Board size no negative effect on earnings management, where such conditions can be due to the difficulty of coordination between the members of the council and it inhibits the supervisory process should be the responsibility of the board of commissioners. The audit committee has a negative effect on earnings management, which means that if the audit committee increased, it will result in a decrease in earnings management practices
Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia
Putu Winda Agastya Paramita;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 30 No 12 (2020)
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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DOI: 10.24843/EJA.2020.v30.i12.p09
The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability. Keywords: Intellectual Capital; Leverage; Profitability.
Penerapan Good University Governance terhadap Kepuasan Mahasiswa dengan Excellent Service sebagai Variabel Moderasi
Kadek Eti Putrika;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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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DOI: 10.24843/EJA.2021.v31.i11.p02
This study aims to determine the extent of the influence of the implementation of good university governance, excellent service in increasing student satisfaction at the Faculty of Economics and Business, Udayana University. Respondents were 100 people who were members of one of the student institutions within the Faculty of Economics and Business, Udayana University. The sampling method in this study used purposive sampling. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis show that there is a relationship between good university governance and student satisfaction. There is a relationship between excellent service and student satisfaction. Excellent service strengthens the influence of good university governance on student satisfaction. Keywords : Good University Governance; Excellent Service; Satisfaction.
PENGARUH PENGANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN DENGAN KETIDAKPASTIAN LINGKUNGAN DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI
Ni Komang Tri Lestari;
IGAM Asri DwijaPutri
E-Jurnal Akuntansi Vol 10 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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This study aims to determine the "Effects of Participative Budget on budgetary slack with Environmental Uncertainty and Organizational Commitment as moderating variables (Case Study on PT (Persero) Varuna Tirta Prakasya). This study was conducted in all branches of PT (Persero) Varuna Tirta Prakasya located in Indonesia. Sampling technique used is stratified random sampling. Data collection methods used were questionnaire and interview methods. The results showed a significant positive effect of participative budgeting on budgetary slack. Environmental uncertainty is not able to moderate the relationship between participative budgeting on budgetary slack, and organizational commitment are able to moderate the relationship between participative budgeting on budgetary slack.
Pengaruh Pertumbuhan Perusahaan, Kepemilikan Manajerial dan Kebijakan Dividen Pada Kinerja Perusahaan Manufaktur di BEI
I Wayan Diva Pradita Kamajaya;
I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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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DOI: 10.24843/EJA.2019.v26.i02.p06
This research was conducted to analyze the influence of company growth, managerial ownership and dividend policy on company performance. The population in this study are companies listed on the Indonesian stock exchange Samples were taken using purposive sampling technique and obtained 8 samples that met the criteria with the number of observations as many as 40. Company performance was measured using the Tobin’s Q ratio. Hypothesis testing was carried out using multiple linear regression analysis. The resultsshowed that the company's growth and dividend policy were concluded that it had no effect on the company's performance. While managerial ownership policies have a positive effect on company performance. Keywords: company growth, managerial ownership, dividend policy
PENGARUH PROFITABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AUDIT DELAY
Ni Putu Yulianda Damayanti Suparsada;
I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 18 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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Ketepatan waktu perusahaan dalam mempublikasikan laporan keuangan kepada masyarakat umum dan kepada BAPEPAM juga tergantung dari ketepatan waktu auditor dalam menyelesaikan pekerjaan auditnya. Ketepatan waktu ini terkait dengan manfaat dari laporan keuangan itu sendiri. Penelitian ini dilakukan di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Metode penentuan sampel menggunakan purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, reputasi auditor, ukuran perusahaan, dan kepemilikan institusional terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2012 - 2014. Untuk dapat mencapai tujuan tersebut digunakan teknik analisis uji asumsi klasik, analisis regresi linier berganda, uji f, uji t. Berdasarkan hasil analisis diketahui bahwa profitabilitas, ukuran perusahaan, dan kepemilikan institusional berpengaruh negatif terhadap audit delay, sedangkan reputasi auditor berpengaruh positif terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efet Indonesia tahun 2012 - 2014.
Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Budaya Organisasi terhadap Kinerja Keuangan
I Gede Dhyana Putra;
I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 30 No 8 (2020)
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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DOI: 10.24843/EJA.2020.v30.i08.p14
This study aims to examine the effect of applying the principles of good governance and organizational culture on financial performance. This research was conducted at the Village Credit Institution (LPD) in Gianyar Regency. The sampling method uses proportionate stratified random sampling. The number of samples of this study were 25 LPDs spread in each district in Gianyar Regency. Data collection was carried out through a survey approach with a questionnaire method and also data collection in the form of LPD financial statements in 2018. The data analysis technique used was the Multiple Linear Regression Analysis test. Based on the test results, it was found that there was a positive influence from the application of good governance principles and organizational culture to the financial performance of LPD in Gianyar Regency. Keywords: Good Governance; Organizational Culture; Financial Performance; Village Credit Institutions.
PENGARUH KEJELASAN SASARAN ANGGARAN, ETIKA, DAN KEPERCAYAAN DIRI PADA SENJANGAN ANGGARAN
Anak Agung Adi Biantara;
IG.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 9 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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Budget on the public sector with regard to the determination of the amount of funds allocated to each program and structured activities which use the funds belonging to the community. Good budgeting requires the participation of members of the organization. This study outlines the influence of Clarity Target Budget, Ethics, and Self Esteem In Budgetary Slack In Badung Regency Government. The population in this study was 684 competent authorities in the preparation of the budget in Badung Regency Government. The data was collected using a questionnaire with a random sampling method. Based on the analysis it was found that the variable budget goal clarity has a positive effect on the budgetary slack, variable ethics, and self esteem negative effect on the budgetary slack.
Pengaruh Struktur Aset, Profitabilitas, Operating Leverage Dan Likuiditas Terhadap Struktur Modal Perusahaan Consumer Goods di BEI
I Komang Yusa Dharmadi;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 24 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
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DOI: 10.24843/EJA.2018.v24.i03.p08
Capital structure is counter balance between capital eksternal (long-range) with the self capital. The purpose of this study to determine the effect of asset structure, profitability, operating leverage and likuiditas to capital structure. The measurement this study of capital structure use the long term debt to equity ratio (LTDER). Excelsior mount the presentase LTDER indication that excelsior of debt composition compared to a equity of a company. The study focussed at consumer goods company enlisted in Effect Exchange Indonesia (BEI) Period 2010-2014. Perception amount as much 100 sampel research obtained with the method of nonprobability sampling with the technique of purposive sampling. Analysis technique used in this study is multiple linear regression analysis. The result showed that asset structure and liquidty have a positive effect to capital structure, profitability and operating leverage have a negativity effect to capital structure. Keyword: Capital structure, asset structure, profitability, operating leverage, and liquidity