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All Journal Buletin Udayana Mengabdi Krisna: Kumpulan Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Economics, Accounting, and Management E-Jurnal Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Ni Gusti Putu Wirawati
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PROFITABILITAS, CORPORATE GOVERNANCE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY(CSR) DAN NILAI PERUSAHAAN Ni Made Mia Amelia Agripina; Ni Gusti Putu Wirawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.08.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i08.p11

Abstract

Penelitian ini menganalisis pengaruh probabilitas, corporate governance dan pengungkapan CSR pada nilai perusahaan di sektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia. Nilai perusahaan ditentukan oleh rasio Tobin's Q, profitabilitas oleh Return on Equity (ROE), corporate governance oleh jumlah komisaris independen, dan pengungkapan CSR oleh Indeks CSRD, yang didasarkan pada Standar GRI 2021. Salah satu hal yang dapat dikontrol adalah ukuran perusahaan. Pengambilan sampel secara purposive sampling yang dipadukan dengan strategi pengambilan sampel non-probability menghasilkan total 78 sampel yang diamati. Program STATA digunakan untuk melakukan analisis regresi linier berganda pada data tersebut. Nilai perusahaan lebih dipengaruhi oleh profitabilitas daripada oleh Corporate Governance serta pengungkapan Corporate Social Responsibility (CSR). Temuan ini menunjukkan bahwa investor terus memberikan prioritas utama pada kinerja keuangan saat menilai nilai perusahaan. Implikasi dari studi ini adalah untuk memberikan informasi baru kepada investor dan bisnis sehingga mereka dapat membuat keputusan yang tepat.   This study examines profitability, corporate governance, and CSR disclosure while analyzing the values of consumer sector firms listed on the Indonesia Stock Exchange between 2021 and 2023, excluding cyclical enterprises. The Tobin's Q ratio determines the company's worth, ROE determines profitability, the number of independent commissioners determines corporate governance, and the CSRD Index, which is based on the 2021 GRI Standards, measures CSR disclosure. The size of the company is one of the aspects that may be controlled. The 78 observed samples were obtained using a non-probability sampling approach in conjunction with purposive sampling. The data was examined using multiple linear regression using the STATA tools. Success has a greater impact on a company's value than effective corporate governance or disclosure of corporate social responsibility (CSR). These results demonstrate that when determining a company's value, investors still give financial performance first importance. Implications of this study to provide new information to businesses and investors so they may make well-informed choices.
PENGARUH KEBIJAKAN DEVIDEN, KOMPENSASI, DAN LEVERAGE PADA MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR Ni Gusti Putu Wirawati; I Gusti Ayu Made Asri Dwija Putri; I Wayan Pradnyantha Wirasedana
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.1.2018.32-40

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan dividen, kompensasi, laverage terhadap praktik manajemen laba. Penelitian ini penting dilakukan karena hasil penelitian akan memberikan kontribusi bagi invertor maupun calon investor bahwa ada beberapa faktor yang dapat berpengaruh pada tindakan manajemen laba yang bersifat oportunis.Teknik analisis data yang digunakan yaitu teknik analisis regresi linier berganda. Pemilihan sampel menggunakan metode nonprobability dengan teknik purposive sampling. Penelitian memberikan hasil bahwa kebijakan deviden, kompensasi, dan laverage secara empiris tidak mempengaruhi praktik manajemen laba. Kata kunci: kebijakan dividen, kompensasi, laverage, Manajemen Laba
The Impact of Green Accounting Implementation and Carbon Emission Disclosure on Company Value Dwiananda, Ni Kadek Dina; Wirawati, Ni Gusti Putu
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5129

Abstract

This study examines the relationship between the implementation of green accounting and the disclosure of carbon emissions and the value of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2021–2023. The foundation of this study is the significance of environmental sustainability in corporate operations, particularly in sectors that generate necessities for the community. Implementing green accounting and carbon emission disclosure can help companies achieve their goal of increasing their value by improving their reputation with investors and the general public. This study used panel data samples and multiple linear regression analysis. Purposive sampling methods were used to choose 56 businesses as samples. Based on sustainability and the company's annual report, 168 observations were made. This study indicates that implementing green accounting and carbon emission disclosure greatly raises the company's worth.
Principles of Good Corporate Governance, Tri Hita Karana Culture, and LPD Financial Performance Ni Putu Eka Tunasti Purnama; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the effect of the principles of good corporate governance and the tri hita karana culture on the financial performance of the Village Credit Institutions (LPD) in Karangasem Regency. The population used in this study were all Village Credit Institutions in Karangasem Regency, amounting to 190 LPD. The sample in this study was 20 LPD. The method of determining the sample used is purposive sampling method with multiple linear regression analysis technique. The results showed that the principles of good corporate governance consisting of transparency, accountability, responsibility, independence, fairness and tri hita karana culture had a significant positive effect on the financial performance of the Village Credit Institution. The results of this study can provide benefits as input in decision making considerations and can implement the principles of good corporate governance and the tri hita karana culture at the Village Credit Institution, Karangasem Regency.
Co-Authors A. A. Ayu Tisna Wulandewi Ade Pariono Agnes Monika Febrianti Kondo Agus Purnomo Cicilia Kadek Lia Erosvitha Citra Kartika Sari Dewa Nyoman Badera Dewi, A.A Sagung Laksmi Diana Istighfarin Dita Purnamaningsih Dwiananda, Ni Kadek Dina Eggy Prasutha Wiguna Eka Sulistyawati Filipus Argentano Guntur Suryaputra Fritz Basar Miguel Sinaga Gede Agus Mahaputra Gede Bagus Dika Pradana Gede Fernanda Viratama Gede Marco Pradana Dika Putra Gusti Agung Putu Dian Yunita Gusti Ayu Putri Cahyani Herkulanus Bambang Suprasto I Gede Gora Wira Pratama I Gede Made Nandana Saning Aryantha Putra I Gusti Ayu Intan Triutari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana I Gusti Ngurah Agung Suaryana I Kadek Hery Septiawan I Ketut Jati I Komang Dedy Adnyana Putra I Made Adi Mahendra I Made Dwi Marta Sanjaya I Made Edy Purnama Putra I Made Winata Krisna I Made Yasa Wirama I Putu Bagus Diva Aiswarya I Putu Gede Bagus Hariwangsa I Putu Indra Wijaya I Wayan Pradnyantha Wirasedana I.G.K.A Ulupui I.M. Jember I.N. Nurcahya I.N. Nurcaya Ida Ayu Agung Wahyuning Candra Dewi Ida Ayu Alit Dwi Maha Dewi Ida Bagus Ega Pradnyana Putra Ida Bagus Gede Mawang Mangun Buana Ida Bagus Teja Permana Kadek Asri Damayani Kadek Dwi Mahendra Yasa Ketut Setha Ariedhana Made Mertha Md. Krisna Arta Anggar Kusuma Muhammad Alfi Muhammad Ryan Yanuar Daeng Malino Nanang Bayudi Ngakan Putu Teja Hadinata Ni Ketut Pradnyasari Kartika Ni Ketut Seminari Ni Komang Pina Lestari Ni Komang Pistrikayani Ni Komang Sripeni Cipta Sari Ni Komang Yuli Trirahayu Ni Luh Ayu Windariani Ni Luh Ayu Windariani Ni Made Ambar Diantari Ni Made Dwi Damayanti Ni Made Mia Amelia Agripina Ni Nyoman Desi Antari Ni Nyoman Tria Suhartiningsih Ni Putu Eka Parastika Ni Putu Eka Tunasti Purnama Ni Putu Laksmi Gayatri Ni Putu Mulyani Ni Putu Sri Harta Mimba Ni Putu Sri Puspita Dewi Ni Putu Suriani Ni Wayan Agustini Ni Wayan Dea Dharmala Ni Wayan Lady Andini Ni Wayan Lia Apriani Ni Wayan Meitriyani Ni Wayan Prita Wanda Hilldayani Nita Surya Lestari Nius Gwijangge Petrus Kakadir Putu Elsa Pratiwi Dewi Putu Sanjaya Budi Darma Putu Widya Anjani Putu Yoga Ananta Pratyaksa R. Egi Pradnya Putra Rumawas, Nicholas Eldrick Sri Dewi Lestari Vazria Ulfa Liandini