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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

Author-ID : 2929099

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KEPEMILIKAN MANAJERIAL, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Gede Eka Ferry Ananta; I Made Sadha Suardikha; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03.NO.09.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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A firm value is a particular condition which has been achieved by a company as an overview of society belief of firm that has through a process of activities for several years, namely since the company was established until the present. This research aims to examine the effect of managerial ownership, investment decisions, financing decisions, and dividend policy on the firm value in Indonesia Stock Exchange from 2009 until 2012. The selecting sample method is using purposive sampling thus obtained 35 firms of the sample total number within 128 observations. This data is analyzed by using a multiple linear regression analysis. Meanwhile the regression model has been examined by a classical assumption of regression analysis. In conclusion the analysis result showed that the investment decision and financing decision affect the firm value however, managerial ownership and dividend policy do not affect the firm value. Keywords: Managerial Ownership, Investment Decisions, Financing Decisions, Dividend Policy, and Firm Value A firm value is a particular condition which has been achieved by a company as an overview of society belief of firm that has through a process of activities for several years, namely since the company was established until the present. This research aims to examine the effect of managerial ownership, investment decisions, financing decisions, and dividend policy on the firm value in Indonesia Stock Exchange from 2009 until 2012. The selecting sample method is using purposive sampling thus obtained 35 firms of the sample total number within 128 observations. This data is analyzed by using a multiple linear regression analysis. Meanwhile the regression model has been examined by a classical assumption of regression analysis. In conclusion the analysis result showed that the investment decision and financing decision affect the firm value however, managerial ownership and dividend policy do not affect the firm value. Keywords: Managerial Ownership, Investment Decisions, Financing Decisions, Dividend Policy, and Firm Value A firm value is a particular condition which has been achieved by a company as an overview of society belief of firm that has through a process of activities for several years, namely since the company was established until the present. This research aims to examine the effect of managerial ownership, investment decisions, financing decisions, and dividend policy on the firm value in Indonesia Stock Exchange from 2009 until 2012. The selecting sample method is using purposive sampling thus obtained 35 firms of the sample total number within 128 observations. This data is analyzed by using a multiple linear regression analysis. Meanwhile the regression model has been examined by a classical assumption of regression analysis. In conclusion the analysis result showed that the investment decision and financing decision affect the firm value however, managerial ownership and dividend policy do not affect the firm value. Keywords: Managerial Ownership, Investment Decisions, Financing Decisions, Dividend Policy, and Firm Value

PENGARUH TINGKAT PENGUNGKAPAN CSR PADA HUBUNGAN ANTARA KINERJA KEUANGAN DAN RETURN SAHAM Ni Made Ayu Dwijayanti; Made Gede Wirakusuma; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume 01.No.01.Tahun 2012.
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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ABSTRAK Ketidakkonsistenan hasil penelitian mengenai pengaruh kinerja perusahaan yang diukur dengan ROA dan EVA terhadap return saham mengindikasikan adanya variable interaksi yang berpengaruh yaitu pengungkapan CSR.Stakeholder theory menyatakan bahwa perusahaan memiliki salah satu satu tanggung jawab kepada stakeholder, dengan melakukan pengungkapan sosial. Pengungkapan CSR diharapkan dapat memberikan sinyal kepada pihak ekternal termasuk investor dalam meningkatkan citra perusahaan yang tercermin dengan peningkatan return saham. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2007 sampai tahun 2010. Pengaruh variabel interaksi diuji dengan Moderated Regression Analysis (MRA), dan uji beda koefisien regresi variabel. Hasil penelitian menunjukkan bahwa kinerja akuntansi ROA dan EVA secara parsial berpengaruh positif terhadap return saham. Sedangkan pengungkapan CSR tidak terbukti secara signifikan sebagai variabel interaksi pada hubungan antara ROA dengan return saham, maupun EVA dengan return saham. Hasil penelitian ini juga menunjukkan bahwa terdapat perbedaan yang signifikan antara pengukuran kinerja ROA dibandingkan EVA. ABSTRACT The inconsistency of the results of research on the influence of corporate performance as measured by ROA and EVA to stock return indicates a variable interactions that influence the disclosure CSR.Stakeholder theory states that the company has one of the responsibilities to stakeholders, by doing social disclosure. CSR disclosure is expected to give a signal to external parties including investors in enhancing the corporate image is reflected by an increase in stock returns. The research was conducted at the Indonesia Stock Exchange in the year 2007 to 2010. Effect of interaction variables were tested with the Moderated Regression Analysis (MRA), and the regression coefficients of different test variables. The results showed that the performance of accounting ROA and EVA partially positive effect on stock returns. While the disclosure of CSR is not proven significantly as a variable in the relationship between ROA interaction with stock returns, or EVA with stock returns. The results of this study also showed that there are significant differences between ROA compared to EVA performance measurement.

PRAKTIK AKUNTANSI BETAWIAN DALAM PERSPEKTIF KUASA DAN PENGETAHUAN I Gusti Ayu Nyoman Budiasih; Ni Made Adi Erawati; I Made Sadha Suardikha
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Praktik Akuntansi Betawian dalam Perspektif Kuasa dan Pengetahuan. Artikel ini bertujuan untuk mengetahui dan menjelaskan praktik akuntansi Betawian pada masa kekuasaan Belanda. Metode yang digunakan adalah perspektif Foucauldian. Artikel ini menemukan bahwa perspektif kuasa kapitalis menghasilkan pengaruh besar terhadap pemungutan pajak yang dilakukan pada masyarakat Betawi. Kuasa dari kolonialisme Belanda merupakan mekanisme yang dapat menciptakan pengetahuan praktik akuntansi yaitu dalam hal pembuatan aturan pemungutan pajak maupun denda kepada rakyat lokal. Hal ini digunakan sebagai alat untuk melanggengkan kekuasaan dalam jangka waktu panjang. Abstract: The Betawian Accounting Practice in Power and Knowledge Perspective. This article aims to identify and explain the Betawian accounting practices during the Dutch colinialism period. The method used is Foucauldian perspective. This article finds that the perspective of capitalist power produces a major influence on tax collection conducted on Betawi society. Power of Dutch colonialism is a mechanism that can create knowledge (accounting practices) that is in terms of making the rules of tax collection and fines to the local people. It is used as a tool to perpetuate power in the long term.

Behaviour of Follower Investor in the Formation of Stock’s Price on Market Crash I Gusti Ayu Nyoman Budiasih; Made Dewi Ayu Untari; I Made Sadha Suardikha; I Ketut Suryanawa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

This study is aimed to get empirical evidence about the indications of behavior of follower investor in the formation of stock’s prices in the Indonesian Stock Exchange (BEI) when the event market crash occured. As well as aiming to analyze whether the behavior of follower investor can be called irrational behavior by looking at the difference in behavior of follower investor on each sector in IDX. This study uses secondary data in the form of stock’s closing price and Indonesia Composite Index (IHSG) companies listed on the BEI Stock Exchange during 2010-2013 by accessing the website www.idx.co.id, www.finance.yahoo.com, and www.ksei.co.id. Total populations are 507 companies, while the total samples are 350 companies. The analysis technique used is Cross-sectional Absolute Deviation (CSAD) to detect the behavior of follower investor in the formation of stock price and One Way ANOVA test with Post Hoc Test and Least Significant Difference (LSD) to analyze the irrationallity in follower investor’s behavior. The analysis showed that there were indications follower investor’s behavior in the stock’s price formation and proved that behavior of follower investor is an irrational behavior.

PENGARUH BUDAYA TRI HITA KARANA TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DIMEDIASI PERSEPSI KEGUNAAN DAN PERSEPSI KEMUDAHAN PENGGUNAAN Suardikha, I Made Sadha
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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This study aims to examine and analyze the direct influence of THK culture, perceived usefulness, and perceived ease of use to the use of the AIS; and indirect influence of THK culture on the use of AIS are mediated perceived usefulness and perceived ease of use. This study looked at 80 samples of LPD in Bali. Required data collected by the survey using a list of questions. Data that has been collected analyzed using analysis tools PLS Smart 2.0 M3. The test results showed that THK culture influences perceiveved usefulness, perceived ease of use, and the use of SIA. Perceived usefulness and perceived ease of use affect the use of SIA. Similarly, THK culture influence of the uses of AIS mediated perceived of usefulness and perceived ease of use.

Behaviour of Follower Investor in the Formation of Stock's Price on Market Crash I Gusti Ayu Nyoman Budiasih; Made Dewi Ayu Untari; I Made Sadha Suardikha; I Ketut Suryanawa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.27-50

This study is aimed to get empirical evidence about the indications of behavior of follower investor in the formation of stock's prices in the Indonesian Stock Exchange (BEI) when the event market crash occured. As well as aiming to analyze whether the behavior of follower investor can be called irrational behavior by looking at the difference in behavior of follower investor on each sector in IDX. This study uses secondary data in the form of stock's closing price and Indonesia Composite Index (IHSG) companies listed on the BEI Stock Exchange during 2010-2013 by accessing the website www.idx.co.id, www.finance.yahoo.com, and www.ksei.co.id. Total populations are 507 companies, while the total samples are 350 companies. The analysis technique used is Cross-sectional Absolute Deviation (CSAD) to detect the behavior of follower investor in the formation of stock price and One Way ANOVA test with Post Hoc Test and Least Significant Difference (LSD) to analyze the irrationallity in follower investor's behavior. The analysis showed that there were indications follower investor's behavior in the stock's price formation and proved that behavior of follower investor is an irrational behavior.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDUAL PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Bima Satya Wirawan; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 17 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

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This research aimed to get the influence of the effectiveness to use of accounting information systems, beliefs, personal engineering capabilities and management support to individual performance. This study was conducted in 52 rural banks in Badung regency. The sample used in this study was a total of 147 respondents using saturated sample. Data analysis techniques used in this research is multiple linear regression analysis. These results of the research show that the effectiveness of the use of accounting information systems have positive and significant effect on individual performance. Confidence have positive and significant effect on individual performance. Personal technical ability have positive and significant effect on individual performance. Management support have positive and significant effect on individual performance.

PENGARUH KOMPONEN LAPORAN ARUS KAS TERHADAP RETURN SAHAM DENGAN CURRENT RATIO SEBAGAI VARIABEL MODERASI I Gede Putu Dirgayusa; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 19 No 2 (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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This study aims to determine the effect of each component of the cash flow statement and the current ratio on stock returns and the ability of the current ratio as the moderating to influence the operating cash flow to stock return. Population in this study are all manufacturing companies listed on the Indonesian stock exchange from 2010 to 2014 period, which amount to 130 companies. The sampling method is based on the nonprobability sampling approach using purposive sampling method, that was selected as many as 63 companies that meet the criteria of purposive sampling that has been determined. Hypothesis test results shows that the investment cash flow and financing cash flow has negative effect on stock returns, while operating cash flow and the current ratio does not affect the return. Moderation test shows that the current ratio is unable to moderate the effect of operating cash flow to stock return.

FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUASAN PEMAKAI SISTEM INFORMASI AKUNTANSI LEMBAGA PERKREDITAN DESA DI KECAMATAN MENGWI Anak Agung Made Surya; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 15 No 1 (2016)
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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This study aims to determine "Factors Influencing Satisfaction User Accounting Information Systems at LPD in District Mengwi". This research was done on the LPD in District Mengwi. Samples in this study of 61 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires. The data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 61 respondents, it can be concluded that the factors of training and education, support of top management, information systems development, user involvement in the development of the system positively affects user satisfaction SIA. This shows if the user SIA wants to achieve satisfaction with the system used, it should be noted the factors that affect it..

Penerapan Model UTAUT 2 Untuk Menjelaskan Niat Dan Perilaku Penggunaan E-Money di Kota Denpasar Ni Komang Risma Dwinda Putri; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 2 (2020)
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.2020.v30.i02.p20

The purpose of this study was to determine the factors that influence the intentions and behavior of e-money use by applying the UTAUT2 model. UTAUT2 used in this study are performance expectations, business expectations, socio-cultural factors, facilitating conditions, hedonic motivation, price values, and habits. This research was conducted in the city of Denpasar. Determination of the sample is done by accidental sampling technique. Data collection is done by distributing questionnaires online. The analysis technique used is multiple linear regression. This study shows that the intention to use e-money is influenced by facilitating conditions, hedonic motivation, and price values, while performance expectations, business expectations, and socio-cultural factors have no effect. The results of this study also show that e-money usage behavior is influenced by habits and intentions of use, while the conditions that facilitate it have no effect. Keywords: UTAUT2; Intention to Use E-Money; E-Money Usage Behavior.

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

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