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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) 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
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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Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi, dan LOC Pada Kinerja Manajerial Di PDAM Tabanan Ade Pariono; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 23 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.v23.i03.p19

Abstract

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
Impact of Investment Knowledge, Financial Literacy, and Minimum Capital Requirements on Student Stock Investment Interest Ni Putu Mulyani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p09

Abstract

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
PENGARUH RETURN ON ASSET, STRUKTUR MODAL, PRICE TO BOOK VALUE DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM Dita Purnamaningsih; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 9 No 1 (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 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.
PENGARUH EFEKTIVITAS MODAL SENDIRI, LIKUIDITAS, DAN SOLVABILITAS TERHADAP TINGKAT RENTABILITAS PADA KOPERASI I Putu Gede Bagus Hariwangsa; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 20 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 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.
Pemanfaatan Teknologi Informasi, Profesionalisme, Pengalaman Kerja dan Kinerja Auditor I Made Edy Purnama Putra; Ni Gusti Putu Wirawati
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.p12

Abstract

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
GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI PADA MANAJEMEN LABA Sri Dewi Lestari; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 16 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

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.
Pengaruh Penerapan Green Accounting, Profitabilitas, Leverage, Ukuran Dewan Komisaris, dan Pengungkapan Media Pada Pengungkapan CSR Agnes Monika Febrianti Kondo; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 34 No 8 (2024)
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.2024.v34.i08.p06

Abstract

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
PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL PADA NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL PEMODERASI Muhammad Ryan Yanuar Daeng Malino; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p13

Abstract

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.
Reaksi Pasar Terhadap Pelemahan Nilai Rupiah Pada Nilai Tukar US Dollar R. Egi Pradnya Putra; Ni Gusti Putu Wirawati
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.p09

Abstract

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.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN RASIO CAMELS I Putu Suabawa Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 2 No 2 (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 Sektor perbankan, khususnya bank, sebagai bagian dari suatu sistem keuangan memegang peranan penting sebagai lembaga intermediasi bagi sektor-sektor yang terlibat dalam suatu perekonomian, oleh karena itu tingkat kesehatan bank perlu diberikan perhatian yang serius karena menyangkut kepentingan banyak pihak yang terkait baik pemilik, pemerintah, maupun masyarakat pengguna jasa bank. Penelitian ini membahas tentang  penilaian tingkat kesehatan bank menggunakan rasio CAMELS dengan menggunakan bank-bank yang terdaftar di Bursa Efek Indonesia periode 2008-2011 sebagai populasi penelitian. Hasil analisis menunjukkan nilai rasio CAMELS bank yang terdaftar di Bursa Efek Indonesia tahun 2008, 2009, 2010, dan 2011 ditinjau dari komponen CAR, NPA, kepatuhan bank terhadap PDN, ROA, LDR, dan sensitivitas terhadap risiko pasar secara keseluruhan telah memenuhi ketentuan Bank Indonesia. Tingkat kesehatan bank-bank yang terdaftar di BEI pada tahun 2008, 2009, 2010, dan 2011 secara umum adalah sehat. Kata Kunci: bank, CAMELS, penilaian tingkat kesehatan bank
Co-Authors A. A. Ayu Tisna Wulandewi Ade Pariono Agnes Monika Febrianti Kondo Agus Purnomo Anak Agung Sagung Laksmi Dewi Cicilia Kadek Lia Erosvitha Citra Kartika Sari Dewa Nyoman Badera 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 Nyoman Desi Antari Ni Nyoman Tria Suhartiningsih Ni Putu Eka Parastika 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 Okayanti, Ni Made Dwi Petrus Kakadir Putu Elsa Pratiwi Dewi Putu Sanjaya Budi Darma Putu Widya Anjani Putu Yoga Ananta Pratyaksa R. Egi Pradnya Putra Rumawas, Nicholas Eldrick Savitri, Komang Ayusta Devi Sri Dewi Lestari Vazria Ulfa Liandini