Putu Agus Ardiana
Jurusan Akuntansi, Fakultas Ekonomi Universitas Udayana, Bali, Indonesia

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

ECONOMETRIC MODEL OF FIRM’S VALUE IN LIQUID MARKET: CASE OF INDONESIA Putu Agus Ardiana
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 6 Nomor 2 Tahun 2012
Publisher : Faculty of Economics and Business Udayana University

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

Abstract

The research aims to investigate variables affecting Tobin’s Q which represents the value of public  companies listed on LQ45 Index on the Indonesia Stock Exchange by developing a  BLUE(Best Linear UnbiasedEstimators) econometric model for cross-sectional data of 2007, 2008, and 2009 as well as panel data. The models vary across different data but there are important findings to note. Public companies listed  on LQ45 Index have experienced overliquidity problem during the period of observation leading to a decline in firm’s value. In addition, those public companies have low financial risk so they have chance to  increase their debts especially long-term debts.
Faktor Penerimaan dan Penggunaan Siswaskeudes oleh Pengawas Keuangan Desa Putu Widiantari; Made Gede Wirakusuma; Ni Putu Sri Harta Mimba; Putu Agus Ardiana
JELIKU (Jurnal Elektronik Ilmu Komputer Udayana) Vol 13 No 1 (2024): JELIKU Volume 13 No 1, August 2024
Publisher : Informatics Department, Faculty of Mathematics and Natural Sciences, Udayana University

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

Abstract

This research investigates the factors influencing the acceptance and use of the Village Financial Monitoring System (Siswaskeudes) application by village financial supervisors. Utilizing an interpretive approach and hermeneutic phenomenology, the study aims to understand supervisors' experiences and perceptions regarding the usefulness and ease of use of Siswaskeudes. Data were collected through in-depth interviews with five informants from the Denpasar City Inspectorate. The findings indicate that perceived usefulness, ease of use, attitudes toward behavior, subjective norms, and perceived behavioral control are crucial in determining application usage. Most informants found Siswaskeudes to facilitate easier data access and enhance work efficiency, despite identifying initial use challenges and the need for further development. Compliance with legal regulations, reflected in subjective norms, is a primary driver of the application's use. This research recommends ongoing development, training, regular monitoring, team support, and security enhancements to boost Siswaskeudes' acceptance and usage. Future research should explore user satisfaction using quantitative approaches with the Technology Acceptance Model (TAM) and consider additional variables such as security and cost savings.
CORRUPTION IN GOVERNMENT: KNOWLEDGE AND OPPORTUNITIES FOR FUTURE RESEARCH Merawati, Luh Komang; I Ketut Yadnyana; Ni Made Dwi Ratnadi; Putu Agus Ardiana
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.649

Abstract

Corruption and efforts to reduce it through the implementation of good governance have emerged as prominent topics in recent years. However, there are still diverse yet unorganized viewpoints on the concept of defining and measuring corruption. Particularly, the concept of corruption in government necessitates a more comprehensive synthesis to provide a structured overview of the existing literature and pinpoint opportunities for further advancement in this field of study. Nonetheless, previous research has made efforts in making observations to guide future research in a holistic manner. To address this issue, a systematic literature review (SLR) of 44 articles addressing good governance, including transparency, accountability, participation, and their relationship with corruption, provided a comprehensive overview synthesizing current knowledge in this domain. Specifically, it reviews the state of knowledge of the reviewed literature, identifies potential research areas, and provides recommendations to broaden avenues for future research.
The Influence of Media Exposure on Corruption on Anti-Corruption Disclosure in Sustainability Reports: A Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange for the Period 2009–2023 Luh Sri Diantari; Putu Agus Ardiana
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 2 No. 3 (2025): August : Green Inflation: International Journal of Management and Strategic Bus
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v2i3.454

Abstract

This study aims to examine the effect of media coverage on anti-corruption disclosure by State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period 2009–2023. The research analyzes 195 sustainability reports published by listed SOEs in 2023. Content analysis is employed to assess the extent of anti-corruption disclosure, which serves as the dependent variable in this study. Media coverage is treated as the independent variable, while firm size, firm age, and industry classification are included as control variables. Legitimacy theory is used as the theoretical framework to explain the research findings. Multiple linear regression analysis is applied to test the hypotheses. The results indicate that media coverage has a highly significant positive effect on anti-corruption disclosure in the same year and a significant positive effect on disclosure in the following year. These findings suggest that media exposure encourages companies to respond to public pressure by enhancing transparency and accountability in addressing anti-corruption issues.
The Impact of Good Corporate Governance on the Quality of Sustainability Reports Maria M. Virginia De Pazzi; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p02

Abstract

This research aims to examine the effect of Good Corporate Governance (GCG) on the quality of Sustainability Reports (SR). The population for this study consists of energy companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sample was determined using purposive sampling, resulting in a total of 143 companies. Legitimacy theory is used to explain the findings. Data analysis was performed using multiple linear regression. The results show that the proportion of independent commissioners, the frequency of audit committee meetings, and the proportion of managerial ownership positively affect the quality of SR. Conversely, the size of the board of directors negatively affects the quality of SR. Keywords: Sustainability report quality; proportion of independent commissioner; audit committee meetings; proportion of managerial ownership; board size.
Environmental Disclosure in the Energy Sector: A Governance Perspective Based on GCG Principles Kusumadewi, Ni Kadek Yunita; Putu Agus Ardiana
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.p01

Abstract

This study investigates the relationship between the principles of good corporate governance and the extent of environmental responsibility disclosure among companies in the energy sector. The analysis is based on 162 sustainability reports issued by energy sector firms listed on the Indonesia Stock Exchange over the period from 2009 to 2023. Legitimacy theory serves as the theoretical framework for interpreting the results. To address the research objectives, Spearman’s rank correlation analysis was employed. The findings reveal that the principles of transparency, responsibility, and independence exhibit a significant positive association with the extent of environmental responsibility disclosure. In contrast, the principle of accountability shows a positive but statistically insignificant relationship, while the principle of fairness demonstrates a negative yet also insignificant association with the level of environmental disclosure. These results suggest that not all dimensions of good corporate governance equally influence disclosure practices, highlighting the nuanced role governance mechanisms play in shaping environmental reporting within the energy sector.
INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS Ni Putu Sri Harta Mimba; Ni Ketut Rasmini; I.G.A.M. Asri Dwija Putri; Putu Agus Ardiana; Ida Ayu Ary Putri Adnyani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.790

Abstract

Social entrepreneurs drive inclusive development but face financial, institutional, and risk-related barriers. This study investigates how intellectual capital (IC)—human, structural, and relational—supports the sustainability of social enterprises in Bali, Indonesia. Using survey data from 100 entrepreneurs analysed with PLS-SEM, the results show that perceived barriers are insignificant, while risks negatively affect sustainability. IC has a positive direct impact but no moderating effect, indicating that it acts as an independent driver. The study contributes to the understanding IC’s role in resource-constrained contexts and recommends strengthening capacity-building and ecosystem support to enhance sustainable enterprise performance.