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<![CDATA[PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI ]]>
<![CDATA[I Gede Gora Wira Pratama]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to determine the effect of capital structure and profitability of the company's value and managerial ownership in moderate capital structure and profitability of the company's value. This study uses data on property and real estate companies listed on the Indonesia Stock Exchange 2011-2013. The samples in this study using purposive sampling method, the number of observations by 36 sample. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the regression analysis found that the moderation of capital structure and profitability affect the value of the company and managerial ownership able to moderate profitability is proxied by Return On Assets to the value of the company, while the managerial ownership is not able to moderate capital structure proxied by the Debt to Equity Ratio on firm value.]]>
<![CDATA[Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi, dan LOC Pada Kinerja Manajerial Di PDAM Tabanan ]]>
<![CDATA[Ade Pariono]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 3 (2018) ]]>
Publisher : <![CDATA[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.v23.i03.p19
<![CDATA[Participation in the preparation of the budget is very important role in the organization, the role is related to the duties and responsibilities as one of the government apparatus engaged in the field of services, the Perusahaan Daerah Air Minum requires employees who can work well for the resulting good managerial performance as well as examine the factors affect the performance of manjerial the participation of budget preparation, organizational commitment, and LOC. The purpose of this study was to determine the effect of budgetary participation, organizational commitment, and LOC on managerial performance. Data analysis techniques used to test the hypothesis in this study is multiple linear regression analysis with the help of SPSS program. The result of analysis shows that budget participation has positive effect on managerial performance, organizational commitment has positive effect on managerial performance, LOC has positive effect on managerial performance. Keywords: managerial performance, budgetary participation, organizational commitment and locus of control]]>
<![CDATA[Impact of Investment Knowledge, Financial Literacy, and Minimum Capital Requirements on Student Stock Investment Interest ]]>
<![CDATA[Ni Putu Mulyani]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 7 (2024) ]]>
Publisher : <![CDATA[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.i07.p09
<![CDATA[This research investigates the effects of investment knowledge, financial literacy, and minimum capital requirements on students' enthusiasm for stock investments. It focuses on students from the 2020 and 2021 Bachelor of Accounting classes at the Faculty of Economics and Business, Udayana University. A purposive sampling method was employed to choose 250 participants. The analysis utilized multiple linear regression. Results show that investment knowledge, financial literacy, and minimum capital requirements significantly enhance students' interest in stock investments, supporting the Theory of Planned Behavior's relevance in understanding investment-related student behaviors. Keywords: Investment Knowledge, Financial Literacy, Minimum capital requirements, Interest In Stock Investment]]>
<![CDATA[PENGARUH RETURN ON ASSET, STRUKTUR MODAL, PRICE TO BOOK VALUE DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM ]]>
<![CDATA[Dita Purnamaningsih]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 1 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study was to determine the effect of return on asset (ROA), capital structure, and price to book value (PBV) on stock return, as well as to determine the ability of good corporate governance (GCG) in moderating the effect of ROA, capital structure, and PBV on stock return. Capital structure is proxied by debt to equity ratio (DER) while GCG is proxied by corporate governance perception index (CGPI). The study was conducted at the listed companies in Indonesia Stock Exchange 2010-2012. Sample was determined by purposive sampling method, and found 11 companies as sample in this study. Data was processed by using multiple linear regression and moderated regression analysis techniques. Based on the results of multiple linear regression analysis is known that the capital structure and PBV have positive significant effect on stock return while ROA has not positive and significant effect on stock return. Based on the results of the moderated regression analysis is known that GCG is not a moderating variable that influence ROA, capital structure and PBV on stock return.]]>
<![CDATA[PENGARUH EFEKTIVITAS MODAL SENDIRI, LIKUIDITAS, DAN SOLVABILITAS TERHADAP TINGKAT RENTABILITAS PADA KOPERASI ]]>
<![CDATA[I Putu Gede Bagus Hariwangsa]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[The aim of a credit union is to improve the profitability of the cooperative. With the high rate of return that means the cooperative is already working efficiently. So both companies and cooperatives are not just trying to maximize profits but more important is the effort to heighten profitability. Factors that may affect the level of profitability is the effectiveness of its own capital, liquidity and solvency. This study aims to provide empirical evidence about the influence the effectiveness of their own capital, liquidity solvency of the level of profitability. The object of this study is that there are savings and credit cooperatives in Tabanan regency period 2011-2015. The data analysis technique used is multiple linear analysis. Hypothesis testing results show that the variable effectiveness of its own capital and solvency positive and significant impact on the level of profitability, while liquidity levels negatively affect the profitability level.]]>
<![CDATA[Pemanfaatan Teknologi Informasi, Profesionalisme, Pengalaman Kerja dan Kinerja Auditor ]]>
<![CDATA[I Made Edy Purnama Putra]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 4 (2023) ]]>
Publisher : <![CDATA[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.i04.p12
<![CDATA[This study aims to examine the effect of the use of information technology, professionalism and work experience on auditor performance. This research was conducted at the Bali Province Public Accounting Firm (KAP). The number of samples is 52 people, with the method of determining the sample in this study using a purposive sampling technique. Data collection through survey methods with questionnaire techniques. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that the use of information technology, professionalism and experience had a positive effect on auditor performance. This proves that auditor performance is influenced by the use of information technology, professionalism and experience which are very important for every auditor to have. Keywords: Utilization Of Information Technology; Professionalism; Experience; Auditor Performance]]>
<![CDATA[GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI PADA MANAJEMEN LABA ]]>
<![CDATA[Sri Dewi Lestari]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[In addition to improve the company's performance, one of the goals that’s needed to be achieved by all companies is to maximize profits gained. Profit is one of the most risky components as the basis for the decision making of its stakeholders. Earnings information has a very important role as a signal of the company's performance to meet a wide range of important decisions by users of information. This study was conducted to determine the effect of information asymmetry on earnings management by using Good Corporate Governance as moderating variables. This research was conducted at the company following the CGPI score in a row from 2010-2013 and listed on the Indonesia Stock Exchange. The method which is used in this research is regression analysis moderation. Results from this study indicate that the information asymmetry positive effect on earnings management and corporate governance as a moderating variable is able to weaken the asymmetry of information on earnings management that occurred in company.]]>
<![CDATA[Pengaruh Penerapan Green Accounting, Profitabilitas, Leverage, Ukuran Dewan Komisaris, dan Pengungkapan Media Pada Pengungkapan CSR ]]>
<![CDATA[Agnes Monika Febrianti Kondo]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 8 (2024) ]]>
Publisher : <![CDATA[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.i08.p06
<![CDATA[Corporate Social Responsibility (CSR) is a form of corporate responsibility to stakeholders and the community because of the damage caused by the company's operations. The purpose of this study is to empirically prove the effect of the application of green accounting, profitability, leverage, size of the board of commissioners, and media disclosure on CSR disclosures in mining companies which successively during the 2016-2020 period received PROPER awards from the Ministry of Environment and Forestry with 40 samples. Data collection is done by literature study. The data collected were analyzed using multiple linear regression analysis. The results show that green accounting and media disclosure have a significant positive effect on CSR disclosure, profitability and leverage have a negative effect on CSR disclosure, the size of the board of commissioners has no significant effect on CSR disclosure. Keywords : Green Accounting, Size of the Board of Commissioners, Media Disclosure, Corporate Social Responsibility]]>
<![CDATA[PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL PADA NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Muhammad Ryan Yanuar Daeng Malino]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 3 (2017) ]]>
Publisher : <![CDATA[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.2017.v21.i03.p13
<![CDATA[Every company is definitely trying to increase the firm value. Because by maximizing the firm value also means to maximize the prosperity of the shareholders. Investors need to gather complete and accurate information about the company to be selected as an investment venue. Investors will see some factors that can be considered as a condition of the company sucah as profitability and managerial ownership. The higher the firm’s value the better quality of the company. This study examines the effect of profitability and managerial ownership on firm value, and the existence of Corporate Social Responsibility as a moderating variable. The population of this study is a manufacturing company listed in Indonesia Stock Exchange (BEI) observation period 2013 - 2015. The number of samples of this study is 44 companies with 132 observational data. Sampling in this research using non probability method with purposive sampling technique that is by using certain criterion for sample selection. Technique of this research data analysis using Moderated Regression Analysis (MRA). Based on the results of this study found that profitability has a positive effect on the firm value. managerial ownership has been shown to negatively affect company value. Corporate Social Responsibility able to strengthen the influence of profitability on the firm value. Corporate Social Responsibility is not able to influence the relationship of managerial ownership to the firm value.]]>
<![CDATA[Reaksi Pasar Terhadap Pelemahan Nilai Rupiah Pada Nilai Tukar US Dollar ]]>
<![CDATA[R. Egi Pradnya Putra]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
Publisher : <![CDATA[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.v28.i01.p09
<![CDATA[The sampling method used was purposive sampling with a total sample of 39 companies from the LQ45 stock index for the period February-July 2018. The data analysis technique used paired sample t-test with a significance level of 5% on normal distributed data and the Wilcoxon test on data not normal distribution. This study produces a significant difference between the abnormal return and trading volume activity before and after the weakening of the rupiah value on the US Dollar exchange rate against the LQ45 company stock listed on the IDX. The results of this study support the theory of market efficiency where the market responds to incoming information, and how that information can further influence the movement of securities prices towards new equilibrium prices. Keywords: Market reaction, event study, weakening rupiah value, abnormal return, trading volume activity.]]>
