Articles
Pengaruh Tingkat Utang, Ukuran Perusahaan dan Kepemilikan Manajerial pada Persistensi Laba
Ni Nyoman Dita Arisandi;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 26 No 3 (2019)
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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DOI: 10.24843/EJA.2019.v26.i03.p07
The purpose of this study is to obtain empirical evidence of the effect of debt levels, firm size, and managerial ownership on earnings persistence. This research was conducted at the IDX by selecting samples of property and real estate companies in 2013 to 2016. The number of samples taken was 11 companies with non probability sampling method, namely by purposive sampling. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that the level of debt and managerial ownership had no effect on earnings persistence. Company size has a positive effect on earnings persistence. Large companies have good performance and systems to control, manage, manage all assets owned by the company. This effective and efficient control, management and regulation of company assets has the potential to bring maximum profit. Keywords: Level of debt, firm size, managerial ownership, earnings persistence
Pengaruh Profitabilitas, Kebijakan Dividen, dan Struktur Modal pada Nilai Perusahaan
Ni Kadek Puspita Yadnya Dewi;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 29 No 2 (2019)
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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DOI: 10.24843/EJA.2019.v29.i02.p24
The purpose of this study is to know empirically the effect of profitability, dividend policyi andi capital structure on thei value of LQ45 companiesi listedi oni thei Indonesiai Stocki Exchangei for the periodi 2014-2018. Samplesi werei selectedi usingi purposive samplingi techniquei to obtaini a totali samplei of six companies, so the numberi of observationsi with a studyi period of 5 years was 30 observations. Total populations were sixtyeight companies. The data analyse technique used is multiple linear regression analysis. Based on the analysis that has been done shows that the probability, dividend policy and capital structure significant positive effect on value of the company. Keywords : Profitability; Dividend Policy; Capital Structure; Company Value
Financial Stability, Personal Financial Need, Financial Target, External Pressure dan Financial Statement Fraud
Sukma Indah Purnama;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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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DOI: 10.24843/EJA.2022.v32.i01.p15
The purpose of this study was to empirically examine the influence of pressure factors consisting of financial stability, personal financial need, financial target and external pressure on financial statement fraud. The research sample was 147 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The data was obtained from secondary data from the annual report of manufacturing companies (2015-2019) which was then analyzed by multiple linear regression. The results showed that there was an effect of financial stability and financial target variables on financial statement fraud, but on the contrary, there was no influence between personal financial need and external pressure variables on financial statement fraud. Keywords : Financial Stability; Personal Financial Need; Financial Target; External Pressure; Financial Statement Fraud.
Religiusitas Wajib Pajak dan Sosialisasi Perpajakan pada Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah
Putu Wahyu Eka Budi;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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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DOI: 10.24843/EJA.2023.v33.i01.p08
The aim of this research is to test empirically the religiosity of the taxpayer, and the socialization of taxation has an effect on the taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) at KPP Pratama East Denpasar. The population used was 6,124 taxpayers, which included individual taxpayers for the MSME sector and corporate taxpayers for the MSME sector, with a sample of 50 individual taxpayers for the MSME sector and 50 corporate taxpayers for the MSME sector. The sampling technique uses a purposive sampling technique which is a sample collection technique based on predetermined criteria. The data analysis technique uses multiple linear regression analysis techniques. The results showed that taxpayer religiosity and tax socialization had a positive effect on MSME taxpayer compliance at KPP Pratama East Denpasar. Keywords: Taxpayer Religiosity; Tax Socialization; Taxpayer Compliance.
PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN JENIS INDUSTRI TERHADAP AUDIT DELAY
Made Tika Widyastuti;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 18 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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The purpose of this study was to examine the influence of the independent variables consisting of company size , the complexity of the company's operations , and the type of industry both partially and simultaneously influence audit delay . This study uses secondary data obtained from audited financial statements . The population is a company listed on the Indonesia Stock Exchange in 2011-2014 . The company in question is a banking company and the consumer goods industry . The sample selection using purposive sampling method to obtain a sample of 236 observation units in 2011-2014 . Methods of analysis tool used is multiple regression analysis . The results of this study indicate individually variable size and complexity of the company's operations affect audit delay , while industry types have no effect on audit.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN MELALUI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
I Wayan Armadi;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 17 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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Each investor in deciding to invest in the capital market requires information about the company's financial reports such as profitability, leverage, company size, corporate social responsibility and corporate value. This is because the implementation of CSR is able to affect the company's performance. This reasearchin on companies on the Stock Exchange period 2011-2013. Samples were taken deliberately so as much as 17 used as a sample. With a simple linear regression analysis obtained results of this study as follows, CSR disclosured significant impact on the return on assets (ROA) and the cumulative abnormal return (CAR). It means that CSR disclosure by the company will provide a positive and significant effects on the company's financial performances & the performance enterprise market. This means that with the penggungkapan CSR company, then chances, trespon positively by investors and many investors who invest in the company that led to the increased performance of the company.
Kepemilikan Asing Memoderasi Pengaruh Kualitas Laporan Keuangan dan Efisiensi Investasi
I Gusti Ayu Ary Meitari;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 8 (2021)
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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DOI: 10.24843/EJA.2021.v31.i08.p08
Mining company is part of the industrial sector, need large capital and also work on long-term projects. Mining company need to use their capital efficiently so that company can obtain maximum income from operational activities. To realize that, mining company need to concern on factors that affect investment efficiency. The purpose of this study examines the influence of the quality of financial reporting and foreign ownership on investment efficiency. The sample was obtained by purposive sampling method from 42 mining companies listed on the Indonesia Stock Exchange (IDX) and found 45 samples of observation from 2014-2016. Based on the analysis using simple linear regression and moderate regression analysis shows that the quality of financial reporting has a positive effect on investment efficiency and foreign ownership has a role to strengthen the influence of the quality of financial reporting on investment efficiency. Keywords: Investment Efficiency; The Quality Of Financial Reporting; Foreign Ownership.
MODERASI CORPORATE SOSIAL RESPOSIBILITY TERHADAP PENGARUH KINERJA KEUANGAN PADA NILAI PERUSAHAAN
A.A.Ayu Trisna Bulan;
Ida Bagus Putra Astika
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
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Sustainability is not just because of the condition of profit, but also company's role in maintaining environment (triple botton line). Mining companies in Indonesia is obliged to safeguard the environment by implementing CSR. This study intends to determine the corporate social responsibility can the moderating influence of financial performance proxied by ROA on firm value proxied by PBV. This study uses secondary data including mining companies. Information disclosure is examined in this study reported a company's CSR report for 5 consecutive years. There are 38 mining companies and only 27 companies that disclose CSR report. By using regression moderation (MRA) obtained that the CSR effect on ROA relations on PBV, which means that CSR is able to moderate influence on the value of the company's financial.
Analisis Prediksi Kebangkrutan Menggunakan Model Altman, Springate, Grover, dan Zmijewski pada Perusahaan Sektor Consumer Cyclicals
Ni Luh Putu Santi Artini;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 34 No 3 (2024)
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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DOI: 10.24843/EJA.2024.v34.i03.p08
The bankruptcy prediction model is useful for knowing the condition of the company. The aim of this research is to obtain empirical evidence regarding consumer cyclical sector companies that are predicted to go bankrupt using the Altman, Springate, Grover, and Zmijewski models, as well as the differences between the four models. The sample determination method uses a purposive sampling method. The data used is secondary data in the form of financial reports for 2020-2021 obtained from the Indonesian Stock Exchange. The analysis technique uses the formula for each model, the Mann-Whitney test and the Kruskal-Wallis test. The research results show that there are companies in the consumer cyclicals sector that are predicted to go bankrupt using the Altman, Springate, Grover, and Zmijewski models, and there are differences between the four models. The results of this research provide information to company management to evaluate company performance, especially in consumer cyclical sector companies that are predicted to experience bankruptcy. Keywords: Bankruptcy; Altman; Springate; Grover; Zmijewski
Pengaruh Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan dengan Likuiditas Perusahaan sebagai Pemoderasi
Nadya Anjani;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 24 No 2 (2018)
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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DOI: 10.24843/EJA.2018.v24.i02.p04
Penelitian ini bertujuan untuk memeroleh bukti empiris mengenai pengaruh variabel pengungkapan corporate social responsibility (CSR) pada nilai perusahaan serta pengaruh variabel likuiditas sebagai variabel pemoderasi dalam hubungan antara pengungkapan corporate social responsibility (CSR) dan nilai perusahaan. Variabel pengungkapan CSR diukur dengan pedoman GRI G4, variabel nilai perusahaan diukur dengan Tobin’s Q, sedangkan variabel likuiditas diukur dengan menghitung current asset masing-masing perusahaan. Jenis penelitian yang digunakan adalah kuantitatif. Sampel ditentukan melalui metode non probability dengan teknik purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 31 perusahaan yang merupakan perusahaan pemenang Indonesia Sustainability Reporting Award (ISRA) tahun 2013–2016 dan merupakan perusahaan publik yang listing di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan Uji Moderate Regression Analysis (MRA). Hasil dari penelitian ini menunjukkan bahwa pengungkapan CSR berpengaruh positif signifikan pada nilai perusahaan dan variabel likuiditas berpengaruh negatif signifikan pada hubungan antara pengungkapan corporate social responsibility (CSR) pada nilai perusahaan, yang berarti likuiditas mampu memoderasi dengan memperlemah hubungan pengungkapan CSR pada nilai perusahaan. Kata kunci: Pengungkapan Corporate Social Responsibility, nilai perusahaan, likuiditas, Indonesia Sustainability Reporting Awards.