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<![CDATA[KEMAMPUAN PENERAPAN GCG DAN PENGUNGKAPAN CSR MEMODERASI PENGARUH KINERJA KEUANGAN PADA NILAI PERUSAHAAN ]]>
<![CDATA[Ni Made Dwi Damayanti]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 3 (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[ABSTRACT The purpose of this study was to know the ability the implementation of GCG and CSR disclosure in moderating influence of financial performance on the firm value. Financial performance is proxied by ROE and firm value proxied by PBV. This study used a non financial company listed on the Stock Exchange and included in the ranking CGPI consecutive years 2010-2012. Samples were obtained by 10 non financial companies are determined using the purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results showed CSR disclosure able to moderate the influence of financial performance on firm value and the implementation of GCG was not able to moderate influence of the financial performance on firm value.]]>
<![CDATA[PENGARUH TINGKAT PERPUTARAN KAS, PERPUTARAN PIUTANG, LIKUIDITAS, DAN PERTUMBUHAN KOPERASI PADA RENTABILITAS EKONOMI ]]>
<![CDATA[Ngakan Putu Teja Hadinata]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 2 (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[Cooperative serves as an economic institution for profit, for the welfare of members in particular, as well as the surrounding community at large. The role and benefits of cooperatives in Indonesia is very important, because the cooperative opened the gate Small and Medium Enterprises (SMEs), creating an independent community, driving the economy to create new jobs. The study was conducted at the Cooperative Market Srinadi Klungkung Year 2012-2014. Samples were financial statements of each business unit in Cooperative Market Srinadi Klungkung a total of 11 business units in the year 2012-2014 were selected by nonprobability sampling method. The collection of data in the form of documentation. The analysis technique used is multiple linear regression. Based on the results of analysis show that the level of cash turnover and accounts receivable turnover significant positive effect on economic profitability, while liquidity levels and growth of cooperatives does not significantly influence economic profitability.]]>
<![CDATA[Pengaruh Ukuran Perusahaan dan Pengungkapan CSR Terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Pemoderasi ]]>
<![CDATA[Nita Surya Lestari]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 2 (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.i02.p22
<![CDATA[Companies need to pay attention to factors that may affect the fluctuation of corporate value. This study aims to determine the effect of firm size and disclosure of Corporate Social Responsibility (CSR) to corporate value with Good Corporate Governance (GCG) as moderating variable. This research was conducted at a public listed company listed on the Indonesia Stock Exchange and followed the Corporate Governance Perception Index program successively from 2011-2015. The number of population in this research is 539 companies and samples taken as many as 6 companies, with probability sampling method. Data collection was done by non participant observation technique. Analytical techniques used are multiple linear regression and Moderated Regression Analysis. The results of the analysis show that firm size has a positive effect on corporate value, Corporate Social Responsibility (CSR) disclosure has a positive effect on company value, GCG strengthens the firm size and disclosure of Corporate Social Responsibility (CSR) to company value. Keywords: company value, company size, CSR, GCG]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[I Made Dwi Marta Sanjaya]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 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[Laporan keuangan yang disediakan setiap perusahaan merupakan sumber informasi penting dalam bisnis investasi, jika terdapat penundaan waktu pelaporan keuangan maka informasi yang diberikan akan kehilangan relevansinya. Tujuan dari penelitian ini adalah menganalisis dan menjelaskan pengaruh debt to equity ratio, profitabilitas, struktur kepemilikan, pergantian auditor dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Penelitian ini dilakukan pada perusahaan manufaktur tahun 2011-2013 di Bursa Efek Indonesia. Metode penelitian data menggunakan metode observasi nonpartisipan, dengan menganalisis annual report dan laporan keuangan audit yang didapatkan. Metode analisis datanya adalah analisis regresi logistik, dengan pengujian hipotesis dilakukan secara uji multivariate. Hasil penelitian menunjukan bahwa debt to equity ratio dan pergantian auditor berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan, sedangkan profitabilitas, struktur kepemilikan, dan ukuran perusahaan berpengaruh positif terhadap ketepatan waktu pelaporan keuangan. Dengan penelitian ini, diharapkan dapat memberikan implikasi yang cukup berarti bagi pihak-pihak yang terkait dalam menilai dan memprediksi ketepatan waktu penyampaian laporan keuangan.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Nanang Bayudi]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 1 (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[Going concern audit opinion issued an audit opinion by the auditor to determine whether the company can maintain its viability. Going concern is one of the most important concepts underlying financial reporting and auditor's responsibility to determine the viability of the financial statements. The purpose of this study was to determine the influence of the factors that affect the provision of going concern audit opinion with a number of observations as much as 130 sample obtained by purposive sampling method. Data analysis technique used is the logistic regression analysis. Based on the results of analysis show that variables significantly affect profitability going concern audit opinion. Liquidity variable does not affect the going concern audit opinion. Variable size of the company does not affect the going concern audit opinion. Variable firm size does not affect the going concern audit opinion. ]]>
<![CDATA[Pengaruh Likuiditas, Kebijakan Dividen, Profitabilitas, dan Ukuran Perusahaan pada Nilai Perusahaan ]]>
<![CDATA[Gusti Ayu Putri Cahyani]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 2 (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.v27.i02.p16
<![CDATA[Signal theory emphasizes that company information can be responded differently by investors. One method used to analyze company value is using the Price to Book Value (PBV) approach. This study aims to analyze the effect of liquidity, dividend policy, profitability, and firm size on firm value. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2013-2016. The number of samples taken as many as 10 companies used the nonprobability sampling method with a purposive sampling technique, so that the number of samples during the 4 years of observation became 40 companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that liquidity and profitability have a positive effect on firm value, while dividend policy and company size have no effect on firm value. Keywords: Liquidity, dividend policy, profitability, company size, and company value]]>
<![CDATA[Kemampuan Leverage dalam Memoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan ]]>
<![CDATA[I Gusti Ayu Intan Triutari]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 1 (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.i01.p05
<![CDATA[Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan termasuk dalam peringkat Corporate Governance Perception Index (CGPI) yang diberikan oleh The Indonesian Institute Corporate Governance (IICG). Jumlah sampel pada penelitian ini sebanyak 70 sampel selama tahun pengamatan 2011-2015, dengan metode penentuan sampel purposive sampling yang kriteria telah ditentukan. Pengumpulan datanya dilakukan dengan metode observasi non participant dengan teknik analisis data yaitu uji Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian dapat diketahui bahwa good corporate governance secara positif berpengaruh pada nilai perusahaan. Kemudian penelitian ini juga menunjukkan bahwa leverage mampu memoderasi pengaruh good corporate governance pada nilai perusahaan.]]>
<![CDATA[PENILAIAN KINERJA BERBASIS VALUE FOR MONEY ATAS PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN TABANAN ]]>
<![CDATA[Agus Purnomo]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 1 (2015) ]]>
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[Public sector performance measurement is essential for assessing the accountability of the organization and can result in better public services. Demands appear to be public sector organizations pay attention to value for money in carrying out its activities. Value for money is the concept of managing public sector organization based on three elements, namely the economy, efficiency, and effectiveness. This study aim to know how the performance of Tabanan District Revenue Office on receipt of the original income in years 2010-2013 based on economic variables, efficiency, and effectiveness. The analysis technique used in this study is a quantitative and qualitative analysis techniques. The results show that, the performance of the Department of Revenue district of Tabanan when viewed from the economic criteria of fiscal year 2010 to the year 2013 has increased every year, and very economical categorized as level of economic ratio is above 100%. Terms of the efficiency for the original income of the fiscal year 2010 to the year 2013 categorized as very efficient because efficiency ratio of less than 60%. Terms of the effectiveness of performance Tabanan District Revenue Office for Regional Revenue in 2010 until 2013 has fluctuated but is still considered very effective due to its effectiveness ratios above 100%.]]>
<![CDATA[The Impact of Green Accounting Implementation and Carbon Emission Disclosure on Company Value ]]>
<![CDATA[Dwiananda, Ni Kadek Dina]]>;
<![CDATA[Wirawati, Ni Gusti Putu]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v6i4.5129
<![CDATA[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.]]>
<![CDATA[Pengaruh January Effect dan Month Of The YearrEffect Terhadap Perusahaan Yang Tercatat Di IndekssLQ45 Tahun 2020-2022 ]]>
<![CDATA[Rumawas, Nicholas Eldrick]]>;
<![CDATA[Mertha, Made]]>;
<![CDATA[Suaryana, I Gusti Ngurah Agung]]>;
<![CDATA[Wirawati, Ni Gusti Putu]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 10 No 2 (2024): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.10494864
<![CDATA[January effect adalah fenomena anomali yang terjadi di pasar modal dimana return di bulan Januari cenderung lebih tinggi dibandingkan bulan lainnya. Kecenderungan bulan-bulan tertentu untuk memberikan return yang signifikan dibandingkan dengan bulan-bulan lainnya dikenal dengan istilah month of the year effect. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh january effect dan month of the year effect terhadap perusahaan yang tercatat di Indeks LQ45 tahun 2020-2022. Sampel yang digunakan pada penelitian ini berjumlah 28 perusahaan dengan menggunakan metode sampel jenuh dari dari populasi seluruh perusahaan yang berturut-turut tercatat di Indeks LQ45 selama tahun 2020-2022. Data yang dikumpulkan berupa data harga penutupan bulanan perusahaan yang digunakan untuk menghitung return realisasi bulanan perusahaan. Data tersebut kemudian melalui tahap analisis paired sample t-test untuk membuktikan fenomena january effect dan one-way ANOVA untuk membuktikan fenomena month of the year effect. Hasil penelitian ini menunjukkan bahwa fenomena january effect tidak terjadi pada perusahaan yang tercatat Indeks LQ45 dan fenomena month of the year effect terjadi dalam bentuk return signifikan positif pada bulan Oktober dan return signifikan negatif pada bulan Maret pada perusahaan yang tercatat Indeks LQ45.]]>
