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I Gede Suparta Wisadha
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Economics, Econometrics & Finance

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PENGARUH AUDIT TENURE PADA ASIMETRI INFORMASI DENGAN MODERASI KOMITE AUDIT Alexander Aji Suseno Wakum; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 6 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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ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh audit tenure pada asimetri informasi serta keberadaan komite audit dalam mempengaruhi hubungan audit tenure dengan asimetri informasi tersebut. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2009-2011. Melalui metode purposive sampling, diperoleh 26 sampel berdasarkan seleksi sampel yang telah ditetapkan. Penelitian ini menggunakan variabel moderasi, sehingga analisisnya menggunakan analisis MRA (Moderated Regression Analysis). Berdasarkan uji statistik t, diperoleh hasil temuan bahwa variabel audit tenure memiliki pengaruh negatif pada asimetri informasi, sementara keberadaan komite audit terbukti mampu memperlemah pengaruh negatif audit tenure pada asimetri informasi. Dengan demikian, hipotesis pertama (H1) dan hipotesis kedua (H2) dapat diterima. Kata Kunci: audit tenure, komite audit, asimetri informasi
Pengaruh Tingkat Perputaran Kas, Pertumbuhan Kredit dan Rasio BOPO pada Profitabilitas LPD di Kota Denpasar Periode 2006-2010 I Wayan Adi Bayu Prawira; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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 LPD is have rule to support rural economies it can not be separated from its ability in get the profit. The ability of LPD to generate earnings can not be separated from the its ability to manage their assets and debts. The profitability an LPD can be affected by several factors such as: cash turnover, credit growth, and ROA ratios. This study aims to find out the effect of cash turnover, credit growth, and ROA ratios simultaneously and partially towards LPD’s profitability in Denpasar period of 2006-2010. The data analysis technique were used multiple linear regression analysis techniques. The conclusions of this research were partially and simultaneously cash turnover, credit growth, and ROA ratios have significant impact towards the LPD’s profitability in Denpasar period of 2006-2010. Keywords: Turnover Rate Cash, Credit Growth, ROA ratio, Profitability  
Co-Authors Alexander Aji Suseno Wakum Bayu Adi I Gede Adi Dharma Putra