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PENGARUH DEBT TO EQUITY RATIO, SIZE, AUDIT COMMITTEE DILIGENCE, DIVIDEND POLICY PADA PRAKTIK MANAJEMEN LABA Putu Shinta Dewanti Rikaputri; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 20 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 study aims to determine the effect of the debt to equity ratio, capital structure, size, audit committee diligence, and dividend policy of the earnings management practices. Earnings management practices is the act of raising or lowering the profit with a specific purpose. Data analysis technique used is multiple linear regression analysis. The sample selection using purposive sampling nonprobability technique. Research conducted by F test provides results that five variables have a significant influence on earnings management practices. T test showed variable results debt to equity ratio, capital structure, size, audit committee diligence no significant effect on earnings management practices and dividend policy significant negative effect on earnings management practices.
Pengaruh CSR dan Intellectual Capital pada Kinerja Keuangan Perbankan di Bursa Efek Indonesia Periode 2013-2016 Novi Mariyantini; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 23 No 2 (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.v23.i02.p14

Abstract

ABSTRAK Pengungkapan Corporate Social Responsibility (CSR) dan Intellectual Capital dalam perusahaan dapat menyebabkan kinerja keuangan suatu perusahaan makin meningkat. Penelitian ini memiliki tujuan untuk mengetahui pengaruh Corporate Social Responsibility dan Intellectual Capital pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2013-2016. Sampel penelitian yang diperoleh sebanyak 97 perusahaan dengan menggunakan metode nonprobability sampling, yaitu purposive sampling. Regresi linier berganda merupakan teknik analisis data yang digunakan dalam penelitian ini. Hasil analisis menunjukkan bahwa Corporate Social Responsibility memiliki pengaruh positif pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Intellectual Capital juga memiliki pengaruh positif pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Kata kunci: corporate social responsibility, intellectual capital, kinerja keuangan ABSTRACT Disclosure of Corporate Social Responsibility (CSR) and Intellectual Capital in company can cause financial performance of a company to increase. This research has a purpose to know the influence of Corporate Social Responsibility and Intellectual Capital on the financial performance of banks listed on the Indonesia Stock Exchange in the period 2013-2016. The sample of the research is 97 companies using nonprobability sampling method, that is purposive sampling. Multiple linear regression is a data analysis technique used in this study. The results of the analysis show that Corporate Social Responsibility has a positive influence on the financial performance of banks listed in Indonesia Stock Exchange (IDX) period 2013-2016. Intellectual Capital also has a positive influence on the financial performance of banks listed in Indonesia Stock Exchange (IDX) period 2013-2016. Keywords: corporate social responsibility, intellectual capital, financial performance
Total Quality Management, Partisipasi Anggaran, Sistem Penghargaan, Budaya Organisasi dan Kinerja Manajerial Putu Nadira Ari Pramesti; IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p03

Abstract

The purpose of this study is to analyze the research of Total Quality Management (TQM), Budget Participation, Reward System and Organizational Culture of Managerial Performance. The population in this study is the General Manager and Department Managers in 5 hotels sheltered by Grandmas Hotels Group, with a sample of 60 people. Data collection method used is a survey method with a questionnaire technique. The regression model in this study uses multiple linear regression analysis. The results in this study indicate that TQM has a positive effect on managerial performance at Grandmas Hotels Group. Budget participation is positive for managerial performance at the Grandmas Hotels Group. The Rewards System has a positive effect on managerial performance at Grandmas Hotels Group. Grandmas Hotels Group provides positive support for managerial performance towards managerial performance. Keywords: Total Quality Management; Budget Participation; Reward System; Organizational Culture; Managerial Performance.
PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA KECAMATAN ABIANSEMAL Kadek Budi Sandraningsih; Asri Dwija Putri
E-Jurnal Akuntansi Vol 11 No 3 (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

Good corporate governance (GCG) is regulations and standards relating to the relationship between management and stakeholders. LPD's success is reflected in the financial performance judged by the level of health. The purpose of this study is to determine the effect of GCG principles of financial performance on the LPD in District Abiansemal Badung regency. The sample used for 34 LPD with 68 respondents. Samples was determined using nonprobability sampling method withasaturatedasamples. The data analysisatechniqueaused is multiple linear regression. Thearesultsaof hypothesisatestin is known that the principles of good corporate governance (transparency, accountability, responsibility, independence, and fairness) positive effect on the financial performance of LPD in District Abiansemal Badung regency
PENGUJIAN KANDUNGAN INFORMASI PADA PENGUMUMAN PEMECAHAN SAHAM DI INDONESIA Ketut Sonya Adnyani; IGAM 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

This research aims to find out an empirical evidence about the market reaction of stock split as measured by the difference of abnormal return on companies that listed in Indonesian Stock Exchange. There were 38 companies that has done the stock split. Secondary data were used for this research with sampel selection using a purposive sampling method. Technical analysis used for different test is wilcoxon signed ranks test at level of significant five percent. This is an 11-day observation period. That data normality was tested by kolmogorov smirnov. The results of this study showed that were no significant differences of abnormal return before and after stock split.
PENGARUH RECEIVABLE TURNOVER, DEBT TO EQUITY RATIO, EQUITY TO TOTAL ASSETS RATIO PADA RETURN ON INVESTMENT I Gusti Agung Ayu Mas Candraeni; I Gd. Suparta Wisada; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 5 No 1 (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 Penelitian ini untuk mengetahui pengaruh dari receivable turnover, debt to equity ratio, dan equity to total assets ratio pada return on investment. Ditemukan hasil yaitubesar kecilnya return on investment dipengaruhi oleh receivable turnover, debt to equity ratio, dan equity to total assets ratio.  Semakin meningkatnya tingkat receivable turnover maka semakin meningkat tingkat return on investment yang dihasilkan. Semakin meningkatnya tingkat debt to equity ratio yang dicapai akan menurunkan tingkat return on investment yang dicapai. Semakin meningkatnya equity to total assets ratio akan menurunkan return on investment yang dihasilkan. Kata Kunci : Receivable Turnover, Debt To Equity Ratio, Equity To Total Assets Ratio,Retun On Investment  
Pengaruh Good Governance dan Budaya Organisasi pada Kinerja Aparatur Penyelenggara Pemerintahan Desa di Kota Denpasar Ni Putu Rika Raheni; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 28 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i02.p19

Abstract

This study aims to examine the effect of good governance and organizational culture on the performance of village government administrators in the city of Denpasar. The number of service villages in the city of Denpasar is 27 villages. Respondents in this study were village officials among others, Village Heads, Village Secretaries, Finance Chiefs, Village Consultative Bodies (BPD), and Community Empowerment Institutions (LPM) in each each village in the city of Denpasar. The number of samples obtained was 70 respondents using probability sampling methods with Slovin techniques. The data collection method used in this study was a questionnaire. The data analysis technique performed is the analysis of Multiple Linear Regression. Based on the analysis conducted, the results of this study indicate Good Governance and Organizational Culture have a positive effect on the Performance of Village Government Organizing Apparatus in the City of Denpasar. Keywords: Good governance, organizational culture, apparatus performance.
ANALISIS KOMPARASI KINERJA BERBASIS BALANCE SCORECARD PADA LPD DI KECAMATAN DENPASAR TIMUR I Wayan Gede Sawatam Pebrianata; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 6 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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Abstract

ABSTRAK Untuk membandingkan pencapaian perusahaan setiap tahunnya perlu dilakukannya pengukuran kinerja.Balance Scorecard merupakan salah satu alat untuk mengukur kinerja perusahaan baik dari perspektif keuangan dan non keuangan. Penelitian ini merupakan jenis penelitian komparatif yaitu membandingkan kinerja seluruh LPD yang ada di kecamatan Denpasar Timur dengan menggunakan metode balance scorecard. Penilitian ini menggunakan 2 jenis teknis analisis data yaitu analisis deskriptif maupun uji hipotesis menggunakan ANOVA. Hasil analisis deskriptif menunjukkan bahwa adanya perbedaan kinerja dari keseluruhan LPD di kecamatan Denpasar Timur, sedangkan hasil uji hipotesis menggunakan uji ANOVA menunjukkan bahwa adanya perbedaan  kinerjayang signifikan dari keseluruhan LPD di kecamatan Denpasar Timur. Kata kunci: perspektif keuangan, perspektif pengguna jasa, perspektif proses internal, perspektif pertumbuhan dan pembelajaran
Pengaruh Risk Profile, Good Corporate Governance, Earnings dan Capital pada Perubahan Harga Saham Bank Ni Putu Desy Wulandara Cahyani; IG.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 25 No 2 (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.v25.i02.p06

Abstract

Stock is one of the financial instruments used by the company to obtain capital in an effort to strengthen its financial position. The demand for shares is largely determined by the performance of companies such as financial performance, risk handling within the company and the implementation of good corporate governance. Therefore, the bank must maintain and optimize the performance of the company, so that more investors are investing their funds in bank shares that have an impact on the increase of bank stock price. The study is aimed to determine the effect of risk profile, good corporate governance, earnings measured by return on assets and net interest margin and capital measured by capital adequacy ratio on bank stock price changes. The research was conducted at the banking companies registered at the Indonesian Stock Exchange in 2014-2016 with the total samples of 28 banking companies determined by purposive sampling method. The data analysis technique used was multiple linear regression. The results of this study indicated that the risk profile has a negative effect of bank stock prices changes. Moreover, good corporate governance, return on assets and net interest margin has a positive effect of bank stock prices changes. The capital adequacy ratio has no effect on bank stock price changes. Keywords: bank stock price changes, risk profile, good corporate governance, return on assets, net interest margin and capital adequacy ratio
Analisis Reaksi Pasar Sebelum dan Sesudah Pengumuman Kemenangan Donald Trump Menjadi Presiden Amerika Serikat I Made Deva Hasdwi Putra; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 23 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.v23.i01.p16

Abstract

Penelitian ini berbentuk event study dan bertujuan untuk menguji ada atau tidaknya kandungan informasi yang membuat pasar bereaksi pada saat pengumuman kemenangan Donald Trump menjadi presiden Amerika Serikat sebelum dan sesudah tanggal peristiwa, yang diukur menggunakan rata-rata abnormal return dan rata-rata trading volume activity. Sampel yang digunakan yaitu perusahaan-perusahaan yang tergolong Indeks KOMPAS100 periode Agustus-Januari 2017. Periode pengamatan yang digunakan yaitu selama 15 hari. Teknik analisis yang digunakan yaitu uji wilcoxon signed ranks test. Hasil yang diperoleh menunjukkan terdapat perbedaan rata-rata abnormal return dan rata-rata trading volume activity sebelum dan sesudah pengumuman kemenangan Donald Trump menjadi presiden Amerika Serikat. Hal ini menunjukkan terdapat kandungan informasi pada persitiwa pengumuman kemenangan Donald Trump menjadi presiden Amerika Serikat yang membuat pasar bereaksi. Kata Kunci: Abnormal Return, Trading Volume Activity, Event Study
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