Article Per Year (5 Year)
p-Index From 2021 - 2026
1.578
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN (JELIKU) Jurnal Elektronik Ilmu Komputer Udayana Akurasi : Jurnal Studi Akuntansi dan Keuangan Green Inflation: International Journal of Management And Strategic Business Leadership E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Putu Agus Ardiana
Jurusan Akuntansi, Fakultas Ekonomi Universitas Udayana, Bali, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
PENGARUH AUDITOR SWITCHING DAN KEPEMILIKAN MANAJERIAL TERHADAP PRICE BOOK VALUE (PBV) Ni Putu Nathania Suryani; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 17 No 2 (2016)
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

Abstract

This study aims to determine the effect of switching auditors and managerial ownership on firm value proxied by the price book value (PBV). This study was performed on companies listed on the Stock Exchange 2011-2015 period. This study uses multiple regression analysis with a total sample of 210 in the period of observation for five years. The sampling method used is the method nonprobability sampling with purposive sampling technique. Data analysis techniques used to solve the problem is multiple linear regression analysis. Based on the analysis found that the auditor switching and managerial ownership positively affects PBV. Companies that make the turn auditor tends to increase the company's value (PBV). The regression results on managerial ownership variable indicates that a high managerial ownership positively affects the value of the company is reflected through the PBV.
PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS, PERTUMBUHAN ASET, PROFITABILITAS DAN TINGKAT LIKUIDITAS PADA STRUKTUR MODAL Ida Bagus Gede Nicko; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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

Abstract

The purpose of this study was to determine empirically the effect of firm size, business risk, asset growth, profitability and liquidity on capital structure partially (Uj t). The sampling method with precision Slovin formula in this study was 5%, 300 samples obtained from 965 manufacturing companies in Indonesia Stock Exchange (IDX) the period of 2008-2012. This study used multiple linear regression analysis. Partial results of the study showed that the size of the company, growth in assets, profitability and liquidity and significant positive effect on the capital structure of the business risks, while significant negative effect on capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN PUBLIK MENERAPKAN ATURAN BOARD GOVERNANCE DI INDONESIA Ni Putu Indah Budasari; Putu Agus Ardiana
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

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

Abstract

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh tendensi income smoothing, kepemilikan publik, ukuran perusahaan dan usiago public terhadap kepatuhan perusahaan publik menerapkan aturan board governance di Indonesia. Penelitian ini menggunakan sampel sebanyak 300 perusahaan dengan jumlah 1.500 observasi yang terdaftar di Bursa Efek Indonesia periode tahun 2008-2012. Alat analisis menggunakan analisis regresi logit dengan menggunakan program SPSS.Berdasarkan hasil analisis diketahui bahwa tendensi income smoothing berhubungan negatif dengan kepatuhan emiten dalam menerapkan aturan board governance, kepemilikan saham perusahaan oleh publik berhubungan positif dengan kepatuhan emiten dalam menerapkan aturan board governance, ukuran perusahaan berhubungan positif dengan kepatuhan emiten dalam menerapkan aturan board governance, usia go public berhubungan non-linear (parabolik) dengan kecenderungan negatif dengan kepatuhan emiten dalam menerapkan aturan board governance. Kata Kunci: Board governance, tendensi income smoothing, kepemilikan publik, ukuran perusahaan, umur
REAKSI PASAR TERHADAP PENGUMUMAN RIGHT ISSUE PADA PERUSAHAAN WARRANT ISSUER DAN NON WARRANT ISSUER Putu Adi Susanti; Pt Agus Ardiana
E-Jurnal Akuntansi Vol 9 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

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

Abstract

This research aims at testing the containing information within the announcement of right issue phenomenon at the companies of warrant issuer and non-warrant issuer at Indonesia Stock Exchange in the period of observation from 2008 until 2012. It used event study for the technique of analysis, one sample T-test and independent sample T-test. The result showed that the announcement of right issue phenomenon does not contain information either for the entire emiten sample or for emiten sample which announced right issue without warrant and with warrant. It also discovered that there is no return abnormal difference among the companies which announced right issue without warrant and those ones with warrant.
PENGARUH KECUKUPAN MODAL, TINGKAT EFISIENSI, RISIKO KREDIT, DAN LIKUIDITAS PADA PROFITABILITAS LPD KABUPATEN BADUNG Made Windi Ariani; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 13 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

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

Abstract

LPD as a driver of economic development in the traditional village environment has an important role to improve the welfare of rural communities in particular manners. The existence of LPD in Badung regency has increased. These developments must be followed by good financial performance in which the views of the ability to generate profit by LPD. Inconsistencies regarding the profitability derived from the results of previous studies, the researchers aimed to investigate the effect of capital adequacy, efficiency rate, credit and liquidity risk on profitability. The study was conducted in LPD Badung with proportional random sampling method in order to obtain a total sample of 94 units of LPD. The analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the capital adequacy ratio (CAR) has no effect on profitability (ROA), the level of efficiency (ROA) negative effect on profitability, credit risk (NPL) negative effect on profitability (ROA), and liquidity (LDR) has positive effect on profitability.
PENGARUH KOMPENSASI FINANSIAL DAN DUKUNGAN MANAJEMEN PADA KINERJA AUDITOR INTERNAL DENGAN PERIODE PENUGASAN SEBAGAI VARIABEL PEMODERASI Aditya Paramarta; Agus Ardiana
E-Jurnal Akuntansi Vol 16 No 3 (2016)
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

Abstract

This study aims to determine how the effects of the financial compensation and support management on the performance of the internal auditor as well as the moderating effects of internal auditor assignment period to the effects of financial compensation and performance management support of internal auditors in Automotive Company in Denpasar. This study uses 40 respondents internal auditor who works in automotive company in Denpasar, Bali to operate variable compensation financial and management support as independent variables, the period of assignment as a moderating variable, and the performance of the internal auditor as terikat.Teknik variable data analysis used in this study Moderate Regression is Alalysis (MRA). The results showed that the financial compensation does not affect the performance of the internal auditors, management support positive effect on the performance of the internal auditors, and the assignment period will not strengthen the influence of financial compensation and support management on the performance of the internal auditor.
PENGARUH BOARD SIZE TERHADAP NILAI PERUSAHAAN A.A Pt. Agung Mirah Purnama Sari; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 7 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

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

Abstract

ABSTRAK Harga yang bersedia dibayar oleh calon pembeli terhadap suatu perusahaan disebut nilai perusahaan. Board adalah pimpinan pada organisasi yang memiliki tanggung jawab untuk mengendalikan dan mengawasi pemakaian sumber daya agar sesuai dan sejalan dengan tujuan organisasi yang telah ditetapkan oleh organisasi. Penelitian ini dilakukan untuk mengetahui pengaruh board size terhadap nilai perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia periode 2007 - 2011 dengan memilih jenis industri manufaktur.Teknik pengambilan sampel menggunakan metode stratified random sampling. Berdasarkan hasil analisis, ditemukan bahwa board size tetap berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur ketika sebelum dan sesudah dipertimbangkannya variabel kontrol. Kata kunci: board size, komite audit, nilai perusahaan,  profitabilitas, usia perusahaan
PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN BUDAYA ORGANISASI PADA SENJANGAN ANGGARAN Anak Agung Istri Maharani; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 12 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

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

Abstract

Budgeting has an impact on human behavior such as the creation of budgetary slack. Budgetary slack is the difference between the stated budget and honestly the best estimate that can be predicted . The study aims to determine the effect of budget participation , information asymmetry , as well as organizational culture on budgetary slack in Badung regency Credit Unions . In order to achieve this goal of data analysis techniques used multiple linear regression , test F - test and t test. Data collection method used here is based on questionnaires, distributed to administrators , managers , and members of credit unions in Badung . Based on the results of analysis of budget participation and information asymmetry positive effect on budgetary slack in savings and credit cooperatives in Badung while organizational culture had no effect on budgetary slack in savings and credit cooperatives in Badung .
MANAJAMEN LABA PADA PERISTIWA PERGANTIAN CHIEF EXECUTIVE OFFICER DI PERUSAHAAN PUBLIK SEKTOR JASA KEUANGAN DI INDONESIA Bayu Artha Wijaya; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 8 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

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

Abstract

This study was conducted to examine the practice of profit management at moment of chief executive officer change at the finance service sector public company in Indonesia, it was used purposive sampling so that obtained 50 companies. Analysis technique have been used was multiple regression analysis and hypotesis test by using independent sample t –test. Based on the value of discretioner acrual IDA) Mofied Jones Model with significancy level of 5%. The result showed that at moment of CEO change occur the practice of earnings management that income increaseing in the end of old CEO occupation and income decreasing at begining occupation of new CEO. Change of CEO continue and non-continue have not difference on earnings management at moment of chief executive officer change at the financial service sector public company in Indonesia.
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.
Co-Authors A.A Pt. Agung Mirah Purnama Sari Aditya Paramarta Anak Agung Istri Maharani Anita . Bayu Artha Wijaya Bertha Avelia Dewa Gede Yudha Dananjaya I G N Agung Dedy Aristiawan I Ketut Teguh Dharma Putra I Ketut Yadnyana I Made Surya Dharma Ida Bagus Gede Nicko Komang Samisi Kusumadewi, Ni Kadek Yunita Luh Kartini Eka Sari Luh Komang Merawati Luh Sri Diantari Made Gede Wirakusuma Made Windi Ariani Maria M. Virginia De Pazzi Ni Luh Gede Emy Lestari Dewi Ni Made Dwi Ratnadi Ni Putu Indah Budasari Ni Putu Indah Purnama Sari Ni Putu Nathania Suryani Ni Putu Sri Harta Mimba Nurul Islamiah Ramadhoan Putu Adi Susanti Putu Ariyuda Putra Putu Widiantari Putu Yutika Ariestya