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Intellectual Capital, Nilai Perusahaan dan Profitabilitas sebagai Variabel Mediasi Ni Ketut Ari Widyati; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 33 No 12 (2023)
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.2023.v33.i12.p14

Abstract

Optimizing company value is the main goal of establishing a company. This research aims to obtain empirical evidence about the influence of intellectual capital on the value of banking companies listed on the Indonesia Stock Exchange in 2018-2021 which is mediated by profitability. There are 3 theories used in this research, namely agency, stakeholder and resource theory. The population in this study was 49 banking companies with 28 companies selected as samples using the purposive sampling method. The data was then analyzed using path analysis techniques, with SPSS 26.0 for Windows software. The results of the analysis prove that intellectual capital has no effect on company value, intellectual capital has a positive effect on profitability, profitability has a positive effect on company value, and profitability is proven to mediate the effect of intellectual capital on company value. Keywords: Intellectual Capital; Profitability; Firm Value
Pengaruh Kecerdasan Emosional, Intelektual, Spiritual, Love Of Money Pada Sikap Mahasiswa Mengenai Etika Profesi Akuntan Ida Bagus Putu Weda Pratama; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 28 No 1 (2019)
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.2019.v28.i01.p14

Abstract

The purpose of this study was to obtain empirical evidence of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and love of money on student attitudes regarding professional ethics of accountants. The research approach used in this study is a quantitative approach using primary data. The sampling technique used is nonprobability sampling with purposive sampling method. The number of samples used in this study were 107 samples. The analysis technique used is multiple linear regression. The results of this study indicate that emotional intelligence, intellectual intelligence and spiritual intelligence have a positive effect on student attitudes regarding professional ethics of accountants while love of money has a negative effect on student attitudes regarding professional ethics of accountants. Practical implications for students that they must prepare for their ethical attitude before entering the workforce. Keywords: Emotional intelligence, intellectual intelligence, spiritual intelligence, love of money, student attitudes regarding professional ethics of accountants.
PENGARUH CASH HOLDING, BONUS PLAN, REPUTASI AUDITOR, PROFITABILITAS DAN LEVERAGE PADA INCOME SMOOTHING Nancy Natalie; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 15 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

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Abstract

This study aimed to get empirical evidence about the effect of holding cash, the bonus plan, the auditor's reputation, profitability and leverage on income smoothing. This research was conducted on the property and real estate companies listed on the Indonesian Stock Exchange from 2012 to 2014 year. Based on purposive sampling techniques acquired 25 companies chosen for the research sample, so the total number of observations with the 3-year study period was 75 observational data. Income smoothing Eckel index predicted by logistic regression analysis techniques. Based on the analysis, found that the variable cash holding positive effect on income smoothing, while the profitability variable negative effect on income smoothing. Other variables that the bonus plan, the auditor's reputation and leverage no effect on income smoothing, but has tended positive direction.
PENGARUH RENTABILITAS DAN lIKUIDITAS PADA JUMLAH OPSI SAHAM DAN DAMPAKNYA PADA NILAI PERUSAHAAN Ni Made Wiwik Menawati; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 18 No 3 (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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Abstract

The aim of this study was to obtain empirical evidence determine the effect on the profitability and liquidity of the company's value by the number of shares that was announced as an intervening variable. Path analysis is a method used in this study. The results showed that (1) Profitability gave positive effects on the number of shares that was announced (2) Liquidity gave positive effects on the number of shares that was announced, (3) Profitability gave positive influence on the enterprise value of the company (4) Liquidity gave positive effect on the value of the company, (5) the number of shares announced gave positive effects on the value of the company, (6) the profitability did not having any effect on the value of the company through a number of shares was announced, (7) the liquidity had effect on the value of the company through a number of shares was announced.
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan dengan Likuiditas Sebagai Variabel Moderasi Ida Bagus Adi Putra; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 26 No 1 (2019)
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.2019.v26.i01.p02

Abstract

The purpose of this study was to determine the effect of corporate social responsibility disclosure on company value with liquidity as moderation variables. This research was carried out on mining companies listed on the Indonesia Stock Exchange in 2013-2016. The number of samples used in this study were 11 companies obtained by non-probability sampling technique with purposive sampling method. Data analysis techniques were carried out using moderated regression analysis analysis techniques. Based on the results of the study, shows that Corporate Social Responsibility has a significant positive effect on firm value. This study also found that liquidity was able to moderate the influence of Corporate Social Responsibility on corporate value. Keywords: corporate social responsibility, company value, liquidity
Karakteristik Komite Audit Pada Audit Report Lag Cokorda Istri Mas Pradnyadari Pemayun; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 1 (2021)
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.2021.v31.i01.p12

Abstract

This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committee, and the audit committee meeting. This research was carried out on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 44 companies obtained by purposive sampling method. Data analysis techniques were carried out using multiple linear regression analysis techniques. Based on the results of the analysis, it shows that the audit committee characteristics as measured by the size of the audit committee have a significant negative effect on audit report lag. This study also found that the independence of the audit committee had a positive influence and the audit committee meeting had no effect on audit report lag. Keywords: Audit Committee Size; Audit Committee Independence; Audit Committee Meeting; Audit Report Lag.
Pengaruh Struktur Audit, Komitmen Organisasi, Dan Gaya Kepemimpinan Transformasional Pada Kinerja Auditor I Gusti Ngurah Agung Dicky Wibawa; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 24 No 3 (2018)
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.2018.v24.i03.p01

Abstract

Population in this research is all auditor of public accountant office in Bali which incorporated in Indonesian Institute of Certified Public Accountant. Sampling method used is puposive sampling method, while data collected through questionnaire technique. Data analysis techniques used are quantitative analysis techniques that include multiple linear regression analysis. Target respondents of this research is 70 respondents, but the respondent data that can be processed is 53 respondents' answers. Testing the validity and reliability of the instruments of the variables used in this study has an acceptable level of validity and reliability. The results of this study indicate that the audit structure variable, organizational commitment, and transformational leadership style have positive and significant influence on auditor performance. This means that the use of the audit structure can help the auditor perform better in his duties, as well as the high level of commitment to his organization, the better performance, and the transformational leadership style can give a sense of the auditor's performance. Keywords: audit structure, organizational commitment, transformational leadership style, auditor performance.
PENGARUH TINGKAT BUNGA PASAR DAN KARAKTERISTIK OBLIGASI PADA IMBAL HASIL OBLIGASI YANG TERGOLONG INVESTMENT GRADE Ni Putu Kartika Eka Putri; Ida Bagus Putra Astika; Ayu Arysta Dewi
E-Jurnal Akuntansi Vol 19 No 3 (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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Abstract

Yields of bonds is an important factor for consideration of investors in the purchase of bonds as investment instruments. The purpose of this study was to determine the effect of market interest rates and bond characteristics, namely coupons interest rate and term to maturities on the yield of bonds. This research was conducted at the company that issued the bonds listed in Indonesia Stock Exchange in 2013-2015. The research sample was determined by purposive sampling technique. The sample in this study was 28 bonds from 14 companies. Data analysis technique used is multiple linear regression. The results showed that the variable market interest rates and term to maturities positive effect on bond yields. While variable coupon interest rate has no effect on bond yields
MODERASI GOOD CORPORATE GOVERNANCE PADA PENGARUH ANTARA LEVERAGE DAN MANAJEMEN LABA Putri Puspita; Ida Bagus Putra Astika
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

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Abstract

Laporan keuangan merupakan salah satu sumber informasi bagi stakeholder dalam menilai kinerja manajemen perusahaan atas tanggung jawab yang sudah dilaksanakan. Manajemen laba merupakan cara yang dilakukan manajemen untuk mempengaruhi jumlah laba di laporan keuangan, sehingga membuat laporan keuangan akan baik demi kepentingan manajemen. Tujuan penelitian adalah untuk mendapatkan bukti empiris mengenai pengaruh leverage pada manajemen laba dan untuk mengetahui apakah good corporate governance mampu memoderasi hubungan leverage dan manajemen laba.Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di BEI periode 2009-2013. Sampel ditentukan dengan menggunakan metode purposive sampling. Jumlah sampel yang terpilih adalah 43 perusahaan amatan. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA), terlebih dahulu dilakukan analisis faktor untuk menentukan faktor GCG. Berdasarkan analisis yang telah dilakukan, penelitian ini membuktikan bahwa leverage berpengaruh positif pada manajemen laba dan GCG mampu memperlemah pengaruh leverage pada manajemen laba.
PENGARUH JUMLAH OPSI SAHAM DAN HARGA EKSEKUSI PADA KINERJA PERUSAHAAN Luh Putu Lisa Anastasia Kameswari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 9 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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Abstract

The purpose of this study was to determine the effect of the stock options and the exercise price on the firm performance. Firm performance is proxied by ROA and number of stock options is proxied by the proportion of stock options. This research was conducted on ESOP adopters company listed on the Stock Exchange the period 1999 to 2012. Amount samples obtained by 29 companies with 52 observations were obtained by using purposive sampling technique. The data analysis technique used is multiple linear regressions performed 2 times. The analysis showed that the number of stock options granted has no effect on the performance of companies in the grant year and the next one year, while the exercise price in effect on the performance of the company in the grant year and the next one year.
Co-Authors - Nurhayati A. A. Istri Mega Cahyani A. A. Istri Rani Pradnyandari A. A. N. B Dwirandra A. A.Ngurah Indrajaya A.A. Sagung Nur Andiani A.A.Ayu Indah Kartikasari A.A.Ayu Trisna Bulan Anak Agung Ayu Intan Purnama Sari Anak Agung Ayu Ratih Radityastuti Anak Agung Gde Putu Widanaputra Anak Agung Istri Tirtamas Wisnu Wardhani Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Darma Suwindra Anak Agung Sagung Rina Kesuma Dewi Ayu Arysta Dewi Ayu Made Dian Pertiwi Dwipayanti Ayu Wulandari Cokorda Gde Bayu Putra Cokorda Istri Mas Pradnyadari Pemayun Desak Nyoman Sri Juliartini Dewa Nyoman Badera Evelin Budiarti Gde Deny Larasdiputra Gede Ary Surya Wardhana Gerianta Wirawan Yasa Gusti Agung Ayu Intan Permata Sari gusti ayu dyah indraswari Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Made Endiana I G A Asti Pratini I Gede Bayu Wirayudha I Gst Ngr Agung Bayu Pati I Gusti Agung Himawantara I Gusti Agung Rama Sidhimantra I Gusti Ayu Ary Meitari I Gusti Ayu Asti Pratini I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Della Sabrina Purwanti I Gusti Ngurah Agung Dicky Wibawa I Gusti Ngurah Indra Pramaswaradana I Gusti Ngurah Yoga Dimas Atmaja I Kadek Bagus Acintiawan I Ketut Prasantia Noor I Ketut Winanda I Ketut Yadnyana I Made Artha Budi Susila I Made Sadha Suardikha I Made Sukartha I Nyoman Putra Wibawa I Putu Ekapratama Rangga Sudana I Wayan Armadi I Wayan Suartana I Wayan Subrata I.A Rayhita Santhi I.B. Oka Surya Wibawa Ida Ayu Arie Ristadewi Ida Ayu Devi Candra Pradnyani Ida Ayu Ganetri Priyadarshini Wikrami Ida Ayu Gayatri Ida ayu kade Krisna Astuti Ida Ayu Made Widiantari Ida Ayu Paramitha Astuti Ida Ayu Prabadewi Apsari Ida Ayu Pradnyani Wedhasari Ida Ayu Try Surya Warsitasari Ida Bagus Adi Putra Ida Bagus Alit Surya Dharma Ida Bagus Angga Baskara Darmawan Ida Bagus Putu Satriya Wibawa Putra Guntur Ida Bagus Putu Weda Pratama Ida Bagus Sugita Adi K. Budiartha Kadek Dita Purwita Sari Kadek Fitria Dewi Kadek Prawisanti Dira Komang Asri Pratiwi Komang Tri Utariyani Lalu Yoga Putra Wiguna Luh Putu Lisa Anastasia Kameswari Made Ayu Jayanti Prita Utami Made Ayu Prilla Winda Puspita Made Gede Wirakusuma Made Norisa Astiyani Made Tika Widyastuti MADE WAHYU ADHIPUTRA Maria Meiatrix Ratna Sari Mutiara Ulfa Tsuroyya Nadya Anjani Nancy Natalie Ngurah Surya Maotama Ni Ayu Wisma Dewi Ni Kadek Ari Adnyani Ni Kadek Dewi Octaviani Ni Kadek Puspita Yadnya Dewi Ni Ketut Ari Widyati Ni Ketut Rasmini Ni Ketut Ratna Kusumayanti Ni Komang Ayu Rustini Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Santi Artini Ni Luh Putu Sri Purnama Pradnyani Ni Made Ayu Pinatih Ni Made Ayu Widiariani Ni Made Dini Hari Putri Ni Made Dwi Ratnadi Ni Made Intan Priliandani, Ni Made Intan Ni Made Krisdhayani Ni Made Wiwik Menawati Ni Nyoman Dita Arisandi Ni Nyoman Kristiana Dewi Ni Putu Eka Mardiantari Ni Putu Kartika Eka Putri Ni Putu Maetri Megantari Ni Putu Sri Harta Mimba Ni Putu Yuni Asih Ni Rasmini Ni Wayan Septia Wini Ni Wayan Yusy Martha Diani Nyoman Cyntia Riesta Utami P. Rani Adnyani Asak, P. Rani Adnyani Prihono Putri Puspita Putu Adnyana Putra Putu Aldhi Surata Putu Ayu Yuliantini Putu Cintya Purnama Dewi Putu Diah Kumalasari Putu Diah Savitri Putu Indah Suyantari Putu Monik Candra Maharani Putu Puja, Ida Bagus Putu Wahyu Eka Budi Putu Yudha Asteria Putri Rai Dwi Andayani W Ricci Nurly Trisna Rivandi Pradana Sagung Mas Ary Indrayanti Sayu Made Parwati Sila Prakasa Sukma Indah Purnama