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<![CDATA[PENGARUH STRUKTUR PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Komang Samisi]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 2 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh struktur pendanaan, kepemilikan manajerial, terhadap nilai perusahaan serta kemampuan kepemilikan manajerial dalam memoderasi hubungan antara struktur pendanaan dengan nilai perusahaan. Hasil penelitian menunjukkan bahwa struktur pendanaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan kepemilikan manajerial berpengaruh negatif namun tidak signifikan terhadap nilai perusahaan. Serta kepemilikan manajerial tidak mampu memoderasi hubungan antara struktur pendanaan dengan nilai perusahaan. Setelah memasukkan variabel kontrol ukuran perusahaan dan umur perusahaan dalam model regresi, ditemukan bahwa pengaruh struktur pendanaan dan kepemilikan manajerial terhadap nilai perusahaan merupakan hubungan yang nonmonotonic. Variabel ukuran perusahaan dan umur perusahaan secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan. Kata Kunci : struktur pendanaan, kepemilikan manajerial, ukuran perusahaan, umur perusahaan, nilai perusahaan]]>
<![CDATA[PENGARUH LEVERAGE, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE ]]>
<![CDATA[I Made Surya Dharma]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aimed to examine the effect of leverage, the intensity of fixed assets, the size of the company, and the political connections against tax avoidance. Measurement of tax avoidance in this study using the effective tax rate (ETR). This study was performed on companies listed in the Indonesia Stock Exchange (BEI) 2012-2014. The number of observations of 144 sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the intensity of a fixed asset leverage and negative effect on tax avoidance. This shows that the higher leverage and intensity of fixed assets will lead to reduced levels of tax avoidance. Company size has positive influence on tax avoidance. This means that the higher the size of the company, the tax avoidance measures will be high. While political connections did not affect the tax avoidance measures.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL PADA AGENCY COST PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2012 ]]>
<![CDATA[Ni Luh Gede Emy Lestari Dewi]]>;
<![CDATA[Putu Agus Ardiana,SE., MM., M.Acc & Fin., Ak.]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 1 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[The appointment of managers by shareholders is to maximize shareholder wealth, on the other hand the manager has a different purpose, namely to maximize the welfare of the managers themselves. The goal difference lead to agency conflicts and would also cause the cost of the so-called agency costs. This study aims to determine the effect of managerial ownership on agency cost and agency cost difference between a company that is managed by the owner and by the manager-owner nonmanagers on companies listed in Indonesia Stock Exchange. The results of multiple regression analysis using test and independent t-test found that the higher the managerial ownership, the higher the agency costs but relations between the two variables is not linear but quadratic or parabolic. Other results show that agency costs occur in a company managed by a manager who is also the owner's status as significantly higher than manager-managed company that is not the status of the owner.]]>
<![CDATA[REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN TUNAI DI INDONESIA TAHUN 2012 ]]>
<![CDATA[Anita .]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 1 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[Information content of cash dividend announcement at the Indonesia Stock Exchange in 2012, and the difference between market reactions to the results of listed companies announced cash dividend increases and decreases observed using purposive sampling method with 181 issuers as 125 companies that announced dividend increases, 39 companies announced dividend decrease and 17 companies announcing dividend remains. The results of the event study test one sample t-test showed that dividend announcement have information content both for the overall sample and the sample of issuers listed companies announced cash dividend increases and decreases, and two different test average shows that different markets react significantly to announcement of cash dividend increases and cash dividend decrease. AAR for increase in the cash dividend is higher than the AAR decrease in cash dividends.]]>
<![CDATA[KANDUNGAN INFORMASI DAN PERBEDAAN ABNORMAL RETURN SEBELUM DAN SETELAH ANNUAL REPORT AWARD ]]>
<![CDATA[I G N Agung Dedy Aristiawan]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 2 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Annual Report Award was an event to the provision of the award to the company which has a good information transparency of the annual financial report as one of the application of the good corporate governance concept. This study aimed to determine whether there is content information of Annual Report Award (ARA) announcements and the difference of abnormal returns before and after the announcement of ARA. The samples in this study is companies that gained champion 1st, 2th and 3rd and listed on the Indonesia Stock Exchange (BEI) from 2009 until 2012. There are 46 companies were then analyzed using t-test to determine whether there is content information and paired sample t-test to determine whether there is a difference of abnormal return before and after the announcement of ARA. The results showed that the ARA announcement contains no information and no significant abnormal return difference between before and after the announcement of ARA.]]>
<![CDATA[IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KINERJA PERUSAHAAN SEKTOR KEUANGAN DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Putu Yutika Ariestya]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The aim of this study was to determine the influence of GCG implementation of the risk management and performance of companies in the financial sector listed on the Indonesia Stock Exchange (BEI). GCG implementation is proxied by the Corporate Governance Perception Index (CGPI). Risk management is proxied by the Non Performing Loan (NPL). Proxied company performance by Return on Equity (ROE). The population in this study amounted to 59 which is the financial sector companies listed on the Stock Exchange and are included in the participant survey by The Indonesian Institute for Corporate Governance (IIGC) in 2009-2013. The sample used was purposive sampling. Data analysis techniques used to examine the relationship between these three variables is the path analysis technique (Path Analysis). The results showed that the effect on risk management GCG, GCG affect the company's performance, and risk management having an effect on the performance of the company. Thus risk management can be an intervening variable between corporate governance and corporate performance.]]>
<![CDATA[Profitabilitas, Koefisien Respon Laba, dan Kesempatan Bertumbuh sebagai Variabel Pemoderasi ]]>
<![CDATA[Putu Ariyuda Putra]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 11 (2023) ]]>
Publisher : <![CDATA[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.2023.v33.i11.p13
<![CDATA[This research aims to determine the effect of profitability on the earnings response coefficient, as well as the moderating effect of growth opportunities on the relationship between profitability and the earnings response coefficient. This research examines 216 financial reports published by mining companies listed on the Indonesia Stock Exchange in 2017-2021. Profitability is proxied by ROA and ROE operated as independent variables; growth opportunities proxied by the MBV and Ln (RE) ratio are operated as moderating variables; and control variables in this research include company size, company age, and capital structure. Signal theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The analysis results show that profitability has a significant effect on the earnings response coefficient, and growth opportunities can moderate the effect of profitability on the earnings response coefficient. The implications of this research provide additional information regarding the earnings response coefficient which is significantly influenced by the company's ability to generate profits, the moderating effect of retained earnings weakens this influence. Keywords: Earnings response coefficient; mining companies; profitability; growth opportunity; signaling theory]]>
<![CDATA[ANALISIS THE MONDAY EFFECT DI BURSA EFEK INDONESIA ]]>
<![CDATA[I Ketut Teguh Dharma Putra]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[Seasonal anomaly on the stock market are found in studies in various countries, Monday Effect is one such phenomenon. Researchers are encouraged to conduct research in the Indonesia Stock Exchange regarding the phenomenon Monday Effect because the diversity of the results of previous studies. Regression analysis was used as an approach to test the hypothesis. Daily return period 2007-2013 is the data used in the study. Effect Monday anomaly in the Indonesia Stock Exchange was not proven during the period 2007-2013 are the conclusions of the analysis results obtained. Monday the last two weeks did not affect the negative returns on Monday and return on Friday of the previous week did not affect the return on Monday in the Indonesian Stock Exchange indicated in the results of the regression test.]]>
<![CDATA[PERSEPSI INVESTOR SEBAGAI PEMODERASI PENGARUH PROFITABILITAS PADA RESPON PASAR ]]>
<![CDATA[Bertha Avelia]]>;
<![CDATA[Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aimed to examine the effect of profitability to market response and investor’s perception as moderating variables. This research was conducted in all company listed on the Stock Exchange in 2011-2014. The total of sample is 449 companies. The sampling method is nonprobability sampling method with purposive sampling technique. The analysis technique is Moderated Regression Analysis (MRA). This study shows that profitability have positive effect to market response and investor’s perception capable of reinforcing positive effect of profitability to market response. The companies that report gain in their financial statement, tend to get positive response from investor then many of them want to buy stock from that company and with investors who perceive that report as good news, so the market response will be more positive.]]>
<![CDATA[PROPORSI DEWAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA ]]>
<![CDATA[Dewa Gede Yudha Dananjaya]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to prove the influence of institutional ownership in earnings management to the proportion of independent board as moderating variables. The research sample is manufacturing companies listed in Indonesia Stock Exchange in 2012-2014 as many as 61 companies of observation after the purposive sampling. The data analysis technique used is the interaction is often called the moderated regression analysis. The results provide evidence that companies that have institutional ownership significant positive effect on earnings management and the proportion of independent board can be moderate (weaken) the influence of institutional ownership on earnings management so that companies that have institutional ownership will improve management practices earnings but in the presence of independent directors practice earnings management can be minimized.]]>
