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CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMEDIASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE PADA NILAI PERUSAHAAN Ni Ketut Ratna Kusumayanti; Ida Bagus Putra Astika
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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Abstract

The purpose of this study was to obtain empirical evidence of CSR's role in mediating the relationship between firm size, profitability and leverage on the firm value. This research was conducted on banking companies listed in the Indonesia Stock Exchange (BEI) 2010-2014. The sampling method using nonprobability sampling with purposive sampling technique. The number of samples obtained are 30 companies with a total of 150 observations. The analysis technique used path analysis. Based on the results of the study found that the variables that has a direct influence on firm value are firm size with positive influence and CSR with negative influence. Meanwhile, the variable that has a direct influence on CSR is firm size with positive influence. Based on the results of the analysis also found that CSR is not able to mediate the relationship between firm size, profitability, and leverage on the firm value.
Pengaruh Kualitas Informasi, Kualitas Sistem Informasi, dan Perceived Usefulness pada Kepuasan Pengguna SIMDA Ida Ayu Prabadewi Apsari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p05

Abstract

This study aims to examine the effect of information quality, information system quality and perceived usefulness on user satisfaction of regional management information systems (SIMDA). Data are collected using research instruments in the form of questionnaires distributed to the Head of Financial Subdivision, Treasurer of Revenue, Treasurer of Expenditures, and Operators SIMDA to the Regional Government of Badung Regency. The data analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that information quality, information system quality, and perceived usefulness have a positive effect on SIMDA user satisfaction. Thus, the better the quality of information, the quality of information systems, and perceived usefulness, it will increase SIMDA user satisfaction. Keywords: Information Quality; Information System Quality; Perceived Usefulness; User Satisfaction.
Motivasi Karir, Motivasi Ekonomi, Biaya Ujian dan Minat Mahasiswa Memperoleh Sertifikasi Chartered Accountant Putu Monik Candra Maharani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p20

Abstract

The research aims to determine the effect of career motivation, economic motivation and exam fees on students' interest in obtaining a Chartered Accountant (CA) certificate. Data analysis used multiple linear regression to answer the research hypothesis. Selection of samples with probability sampling technique obtained as many as 165 respondents. The data source is primary data, with questionnaires distributed via Google Forms. Processing assisted with SPSS 22.0 for Windows. The results showed that career motivation and economic motivation had a positive effect on exam fees and had a negative effect on students' interest in obtaining a Chartered Accountant certificate. Keywords: Student Interests; Career Motivation; Economic Motivation; Exam Fee
Moderasi Good Corporate Governance Terhadap Pengaruh Risiko Perusahaan Pada Manajemen Laba Ida Ayu Devi Candra Pradnyani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 26 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p04

Abstract

The risk of a company is a condition for the possibilities that cause a firm's performance to be lower than what the company expects because of a certain uncertain condition in the future. In this study the risk of the company is proxied by leverage. Leverage is the ratio of debt usage by firms used as funding for corporate expenses, whose financing comes from debt use. This study took a sample based on non-probability sampling method with purposive sampling technique at manufacturing companies in Indonesia Stock Exchange in the range of 2014-2016. The number of samples obtained is 204 observations. In this research, the data analysis technique used is simple regression test and Moderated Regression Analysis (MRA) test. Based on the results of this research analysis found that corporate risk with leverage proxy has a positive effect on earnings management. GCG is able to moderate the effect of corporate risk with leverage proxy on earnings management. Keywords: earnings management, corporate risk, leverage, GCG, audit committee.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CSR gusti ayu dyah indraswari; Ida Bagus Putra Astika
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

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Abstract

Corporate Social Responsibility (CSR) is a factor that affect the development and  withstand of company. This CSR research purpose is to verify profitability effect,company, size and public ownership share in disclosure of csr. Research population is 11 companies of food and drink that registered in BEI from 2010-2012 with purposive sampling technique, so that total sample within 3 years is 33 sample. Data analysed by using descriptive statistic analyse technique, classic assumption test and hypotheses test are using doubled regression. The results are profitability and company size have positive effect but public ownership share have negative effect in disclosure of CSR.
KINERJA KEUANGAN PERUSAHAAN DI SEKITAR PERISTIWA PENGUMUMAN ESOP DAN PENGARUHNYA PADA NILAI PERUSAHAAN Ni Putu Eka Mardiantari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 13 No 2 (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

The purpose of this study to determine the company's financial performance before and after the announcement of the ESOP and the effect of differences in performance occurs on the value of the company. The study used secondary data in the form of financial statements 56 observations company announced ESOP samples selected with particular consideration (purposive sampling). Two different test average paired for the first hypothesis and simple regression analysis (t-test), which is preceded by the classical assumption for the second hypothesis with the help of Statistical Product and Service Solutions (SPSS) is a data analysis technique used. Conclusion The results of the research is the implementation of the ESOP in the company is able to improve the financial performance of companies that have an impact on the value of the company executive.
Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba I Ketut Winanda; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p04

Abstract

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PADA HOTEL THE OBEROI BALI Ayu Made Dian Pertiwi Dwipayanti; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 3 No 3 (2013)
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

ABSTRAK Setiap perusahaan termasuk hotel memiliki tujuan yang hendak dicapai, baik tujuan jangka panjang maupun jangka pendek. Kinerja perusahaan akan terlihat pada tingkat pencapaian tujuan yang telah ditetapkan. Akuntansi pertanggungjawaban merupakan salah satu alat bantu yang dapat digunakan dalam mengukur kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui manfaat penerapan akuntansi pertanggungjawaban dalam penilaian kinerja pusat-pusat pertanggungjawaban pada Hotel The Oberoi Bali. Unsur-unsur yang diteliti yaitu struktur organisasi, anggaran dan realisasi baik pendapatan maupun biaya. Teknik analisis  yang digunakan yaitu analisis deskriptif komparatif. Hasil penelitian menunjukkan bahwa secara umum Hotel The Oberoi Bali telah menerapkan akuntansi pertanggungjawaban, dan kinerja yang dicapai masih belum efektif karena  masih ada dibawah anggaran. Kata kunci:Akuntansi pertanggungjawaban, penilaian kinerja, pusat pertanggungjawaban
Budaya Organisasi, Lingkungan Kerja, Kompensasi dan Kinerja Karyawan di Koperasi Pasar Srinadi Klungkung Ni Putu Maetri Megantari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p04

Abstract

The purpose of this study was to obtain empirical evidence of the influence of organizational culture, work environment and compensation on employee performance at the Srinadi Klungkung Market Cooperative. This research was conducted at the Srinadi Klungkung Market Cooperative. The number of samples taken as many as 50 employees accounting and finance section, with non probability sampling method with purposive sampling technique. Data collection is done through a questionnaire. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, work environment and compensation had a positive effect on employee performance. This shows that with a good organizational culture and environment, and giving compensation to employees, employee performance will increase. The results of this study can provide additional information in empirical studies regarding the influence of organizational culture, work environment and compensation on employee performance. Keywords: Organizational Culture; Work Environment; Compensation; Employee Performance.
Dampak Reverse Stock Split terhadap Nilai Perusahaan yang Terdaftar di Bursa Efek Indonesia Evelin Budiarti; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 29 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i03.p14

Abstract

Maximizing the firms value is one of the company’s goals in running its business. The value of a company is often affected by the share price. The stock price itself changes because of the demand and supply in the market. In making investment decisions, investors consider several factors, such as information of corporate actions. Reverse stock split is one type of corporate action. The purpose of this study is to obtain empirical evidence regarding differences of firms value before and after reverse stock split. This research was conducted at companies published on the Indonesia Stock Exchange in 2009-2018. Samples were selected using purposive sampling method so as many as 15 companies were obtained. The data analysis technique used in this study was the Wilcoxon test. The results of this study indicate there is no difference of firms value between before and after a reverse stock split. Keywords : Reverse Stock Split; Stock Split Down; Firms Value.
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