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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 INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Ni Gusti Putu Wirawati
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Humanities 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 Effect of Profitability, Leverage, and Free Cash Flow on Dividend Policy with Good Corporate Governance as a Moderating Variable Ni Putu Suriani; Ni Gusti Putu Wirawati
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1440

Abstract

This study aims to analyze the effect of profitability, leverage, and free cash flow on dividend policy, with good corporate governance as a moderating variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange, using a sample of 20 companies over a three-year observation period from 2021 to 2023,nresulting in a total of 60 data points selected through purposive sampling. This study employed a quantitative approach using secondary data obtained from the companies’ financial statements during the observation period. Hypothesis testing was carried out using Moderated Regression Analysis (MRA). The results indicate that profitability and leverage have no significant effect on dividend policy, whereas free cash flow has a significant negative effect. Managerial ownership was found to weaken the negative effect of free cash flow on dividend policy, but it did not moderate the influence of profitability and leverage. Institutional ownership did not moderate the effects of profitability, leverage, or free cash flow on dividend policy
THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, AND FIRM AGE ON FIRM VALUE(Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period) Ni Made Kartika Ayuni Kencanawati; Ni Gusti Putu Wirawati; I Ketut Suryanawa; I Ketut Jati
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 4 No. 1 (2026): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22254034

Abstract

The increasing number of new industries has intensified business competition in Indonesia. These developments have attracted investors to invest in companies. Firm value is an important factor that investors need to consider before making investment decisions because it can reflect a company’s performance. This study aims to examine the effect of profitability, capital structure, and firm age on firm value. The study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sample was determined using the purposive sampling method, resulting in 192 observations. The collected data were analyzed using multiple linear regression. The results show that profitability has a positive effect on firm value, capital structure has a positive effect on firm value, and firm age has a positive effect on firm value. The theoretical implications indicate that the findings of this study support signaling theory and trade-off theory. The practical implications of this study provide information that can assist investors in making investment decisions by taking firm value into consideration.
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 Ketut Suryanawa 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 Kartika Ayuni Kencanawati Ni Made Mia Amelia Agripina 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 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