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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Multiparadigma SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI
I Made Sadha Suardikha
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KEBIJAKAN DIVIDEN PADA MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI Ni Ketut Sri Dahayani; I Ketut Budiartha; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study is to provide empirical evidence about the effect of dividend policy on earnings management and to determine whether the Good Corporate Governance (GCG) able to moderate dividend policy relationship with earnings management. The study population was banking companies listed in Indonesia Stock Exchange (BEI) in the period 2007-2014. Samples were determined using purposive sampling method. The samples selected were 82 banks observations. Data analysis technique used is Moderated Regression Analysis (MRA), first performed factor analysis to determine the factors GCG. Based on the analysis, this study proves that the dividend policy effect on earnings management. The results also showed that corporate governance is not proven able to moderate dividend policy relation to earnings management.
PENGARUH PROPORSI OPSI DAN HARGA EKSEKUSI PADA RETURN SAHAM DALAM PELAKSANAAN ESOP DI INDONESIA Putu Cita Ayu; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.NO.05 TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to obtain empirical evidence of the influence of the proportion of stock options and the exercise price on stock retrun in the implementation of the Employee Stock Option Plan (ESOP), which adopts ESOP companies in Indonesia Stock Exchange. Tests carried out using secondary data. Selection of the population is performed using purposive. The results showed that the proportion of stock options proven positive effect on stock returns, the increase the proportion of stock options that were announced, the increase the stock returns enjoyed by shareholders of the company. While the exercise price effect on stock returns at a rate of 10% alpha. Both of these variables are used by investors as a basis for a decision to purchase or dispose of shares of the company Keywords: employee stock option plan, execution price, the proportion option of share, stock returns
PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN KEPUASAN PENGGUNA SIMDA PADA KINERJA SATUAN KERJA PERANGKAT DAERAH I Wayan Asdita Adi; I Made Sadha Suardikha; I G. A. M. Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan untuk mengetahui tentang pengaruh komitmen organisasi, budaya organisasi dan kepuasan pengguna SIMDA pada kinerja SKPD di lingkungan Pemerintah Kabupaten Gianyar. Pengumpulan data menggunakan data primer yang dikumpulkan menggunakan teknik kuesioner. Seluruh Satuan Kerja Perangkat Daerah (SKPD) dilingkungan Pemerintah Kabupaten Gianyar menjadi populasi penelitian. Teknik penentuan sampel menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 50 orang bendahara pengeluaran pada seluruh SKPD di Pemerintah Kabupaten Gianyar. Teknik analisis data yang digunakan adalah analisis regresi berganda. Sebelum melakukan analisis regresi berganda, terlebih dahulu dilakukan pengujian asumsi klasik. Selanjutnya dilakukan uji ketepatan model dengan melihat koefisien determinasi (adjusted R2), hasil uji kelayakan model (uji-F) dan hasil uji hipotesis (uji-t). Berdasarkan hasil pengujian hipotesis menunjukan bahwa komitmen organisasi berpengaruh positif pada kinerja SKPD, budaya organisasi berpengaruh positif pada kinerja SKPD, kepuasan pengguna berpengaruh positif pada kinerja SKPD
REAKSI PASAR PADA PENGUMUMAN EMPLOYEE STOCK OPTION PLAN I Made Gede Agus Kusuma; I Made Sadha Suardikha; A.A.N.B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The sampling method used in this research is purposive sampling and obtained samples of 36 companies and 193 events that apply ESOP of the year January 1, 2002 tvvo March 31, 2016. The data used is secondary data such as the date of the announcement of events ESOP, stock market prices and financial statement. To prove the hypothesis testing One- sample t-test and simple regression.The research proves that the market reacted negatively on events ESOP announcement. The study also proved that the number of stock options granted by affecting the amount of abnormal return. Both the results of this study indicate that the ESOP are considered to have prospects companies that provide benefits in the future and the enormous amount of stock options granted is able to give a positive abnormal return after the announcement of ESOP because the motivation of management to maximize the benefits of the ESOP program given to him.
Pengaruh Struktur Kepemilikan Saham, Struktur Modal dan Profitabilitas Pada Nilai Perusahaan Kadek Apriada; Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.02.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study to determine the effect of  institutional ownership, managerial ownership, capital structure, and profitability on firm value. The data used in the form of external secondary data from the Indonesia Stock Exchange 2011-2012 period with observations made on 82 manufacturing companies. The sampling technique used was purposive sampling with predetermined criteria. The data analysis technique used is the Linear Regression analysis using       SPSS 17. Based on the results of Regression linear  analysis showed  that institutional ownership has a positive effect on firm value. When the higher institutional ownership, then external control will be the stronger on firm . The presence of institutional ownership will encourage more optimal control on the performance of the company in achieving corporate goals is to optimize the value of the company.
Pengaruh Moderasi Karakteristik Komite Audit Dengan Opini Audit Going Concern Pada Pergantian Auditor Luh Komang Merawati; I Dewa Nyoman Badera; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.09.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Modified going-concern audit opinion is expressed when the auditor found doubts about the entity’s sustainability. Issuance of going-concern audit opinion is not expected by the entity. Audit committee as corporate governance mechanisms are believed able to minimize the tendency of auditor change after the issuance of going-concern audit opinion. Hypothesis testing is divided into two logistic regression models using simple linear regression and MRA. The research results: 1) going concern audit opinion affects significantly on the possibility of auditor changes with the negative direction. 2) the influence of moderating audit committee’s characteristics such independence as well as accounting and financial expertise is significant and reinforces the negative effects of going concern audit opinion on auditor changes, while governance expertise and activity hold insignificant influence. Keywords: going concern, audit committees, corporate governance, auditors change
PENGARUH TINGKAT KECERDASAN DAN PENGALAMAN AUDIT TERHADAP KESIAPAN AUDITOR DALAM MENGHADAPI AFTA 2015 (Studi Empiris pada Auditor di Kantor Akuntan Publik Provinsi Bali) I Gst Agung Krisna Lestari; I Made Sadha Suardikha; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The Level of auditor comprehension especially in pacing IFRS and audit experience were important thing to know  auditor’s readiness to face 2015 AFTA. Motivation Theory theory purposed by Gibson in 2004 was the main theory. the primary data was used as data collection method in this research in which it was done to 75 of  98 auditor spread in nine KAP located in Bali. This research used multiple linear regression with assistant of SPSS version 17 as analysis data method. The result of this research was that comprehension level had positive impact for auditor’s readiness to face 2015 AFTA, audit experience as well. The conclusion of this research was that auditors having high comprehension level especially in understanding IFRS and having good readiness level, would prefer to have high readiness level to face 2015 AFTA.  
Pengaruh Profitabilitas Pada Kebijakan Dividen Dengan Likuiditas dan Kepemilikan Manajerial Sebagai Variabel Pemoderasi A.A.Ayu Mirah Varthina Devi; I Made Sadha Suardikha; I Gusti Ayu Nyoman Budiasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03.NO.12.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Dividend policy became an important financial policies, not only in terms of management of the company, but also of shareholders. The shareholders will propose a dividend if the company managed to record a profit. The purpose of this study is to determine the effect of profitability on dividend policy and whether the liquidity and managerial ownership can moderate the effect of profitability on dividend policy. Sampling technique in this study using purposive sampling and sample 104 observations obtained after deducting the data outliers. And MRA multiple regression was used to analyze the data in this study. The results showed that the higher the profitability, the higher the dividend payout ratio (dividend policy), while liquidity and managerial ownership is not a variable moderating effect of profitability on dividend policy. Keywords: Profitability, Liquidity, Managerial Ownership, Dividend Policy
PENGARUH MODAL INVESTASI MINIMAL DI BNI SEKURITAS, RETURN DAN PERSEPSI TERHADAP RISIKO PADA MINAT INVESTASI MAHASISWA, DENGAN PENGHASILAN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA MAHASISWA MAGISTER DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS UDAYANA) Daniel Raditya Tandio; I Ketut Budiartha; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03. NO.07.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Investment is no longer considered as something people wanted to get, but more like something people need. Preferences of return, risk and any investment programs are a part of factors that analyzed before making an investment. This research aims to test an effect of existence of minimum investment fund, return and perception of risk to interest of investment, with wage used as moderate variable. The analysis technique in this research is Moderated Regression Analysis (MRA). MRA was used because there is a need to test wage as the moderate variable. Students of Magister of Accounting, Magister of Management and Magister of Economy Sciences Department were being a population. The sampling method was Purposive sampling, with some criterias developed before. Questionnaire was used to collect data from participants. As much as 252 participants were participate. Based on MRA analysis, minimum investment fund does not affect interest of investment variable. Perception of risk and return are affecting interest of investment. Wage could not be a moderate variable. Key words: investment, return, risk, minimum investment fund, interest of investment, BNI Sekuritas.
INVESTMENT OPPORTUNITY SET (IOS) SEBAGAI PEMODERASI PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN Ni Wayan Nurcahyani; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Perusahaan berdiri bertujuan  memaksimalkan nilai perusahaan dengan cara meningkatkan kemakmuran pemegang sahamnya. Membuktikan secara empiris pengaruh dari struktur modal dan kebijakan dividen pada nilai perusahaan yang terdaftar dalam LQ45 di Indonesia Stock Exchange dengan Investment Opportunity Set (IOS) sebagai variabel pemoderasi merupakan tujuan dari penelitian ini. Sampel diambil menggunakan metode non probability sampling yang mengakibatkan tidak semua anggota populasi berkesempatan menjadi sampel disertai teknik purposive sampling, sehingga diperoleh 63 observasian. Dalam penelitian ini teknik analisis yang dilakukan adalah uji regresi linier berganda dan MRA (Moderated Regression Analysis). Berdasarkan hasil analisis dari uji regresi linier berganda, struktur modal tidak memengaruhi naik turunnya nilai perusahaan. Meningkatnya kebijakan dividen mampu meningkatkan nilai perusahaan. Didasarkan pada uji Moderated Regression Analysis (MRA),  Investment Opportunity Set meningkatkan pengaruh struktur modal yang menyebabkan naiknya nilai perusahaan serta tidak memengaruhi hubungan kebijakan dividen pada nilai perusahaan.
Co-Authors A.A Bagus Surya Nayaka A.A.Ayu Mirah Varthina Devi Agus Wahyu Arya Damana Anak Agung Made Surya Anak Agung Ngurah Bagus Dwirandra Bima Satya Wirawan Cyntia Habibah Sinaga Daniel Raditya Tandio Desak Made Dwi Januari Dewa Nyoman Badera Gede Aditya Puja Pratama Gede Eka Ferry Ananta Gede Hara Yogiswara Gusti Ayu Rai Surya Saraswati Harsya Widyasari I Dewa Gede Adhita Tisna Putra I Dewa Gede Buda Utama I Gede Putu Dirgayusa I Gede Suka Danayasa I Gst Agung Krisna Lestari I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Suputeri I Ketut Sujana I Ketut Suryanawa I Made Arya Partayadnya I Made Gede Agus Kusuma I Putu G. Lanang Indra Rai I Putu Sudana I Wayan Asdita Adi I Wayan Raka Purnata Ida Ayu Kayika Apsari Ida Bagus Putra Astika K. Budiartha Kadek Apriada, Kadek Luh Komang Merawati Luh Putu Yanti Pradnyaniti Made Aida Pradnyadevi Made Dewi Ayu Untari Made Diah Dianti Anggawulan Made Edi Mahendra Ni Ketut Sri Dahayani Ni Komang Astri Yulistyawati Ni Komang Ayu Rustini Ni Komang Risma Dwinda Putri Ni Luh Made Sutaryani Ni Luh Putu Pitayani Vinensya Ni Made Adi Erawati Ni Made Ayu Dwijayanti Ni Made Dwi Ratnadi Ni Made Elvin Charnia Dewi Ni Made Harista Dwi Anggreni Ni Made Suindari Ni Made Utari Sintia Dewi Ni Nyoman Tri Sariri Muryati Ni Putu Eka Sarastini Ni Putu Julia Pertiwi Ni Putu Yurika Mertayani Ni Wayan Lisna Widyantari Ni Wayan Nurcahyani Pravitri Marga Kesumman Putu Cita Ayu Putu Santi Putri Laksmi Sang Ayu Diah Febriani Vinsensa M. S. Gero