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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 TINGKAT PERPUTARAN KAS, PERPUTARAN PIUTANG, LIKUIDITAS, DAN PERTUMBUHAN KOPERASI PADA RENTABILITAS EKONOMI Ngakan Putu Teja Hadinata; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 14 No 2 (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

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.
Pengaruh Ukuran Perusahaan dan Pengungkapan CSR Terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Pemoderasi Nita Surya Lestari; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 23 No 2 (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.i02.p22

Abstract

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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI I Made Dwi Marta Sanjaya; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 15 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

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.
FAKTOR-FAKTOR YANG MEMENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN Nanang Bayudi; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 19 No 1 (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

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.  
Pengaruh Likuiditas, Kebijakan Dividen, Profitabilitas, dan Ukuran Perusahaan pada Nilai Perusahaan Gusti Ayu Putri Cahyani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 27 No 2 (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.v27.i02.p16

Abstract

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
Kemampuan Leverage dalam Memoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan I Gusti Ayu Intan Triutari; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 23 No 1 (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.i01.p05

Abstract

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.
PENILAIAN KINERJA BERBASIS VALUE FOR MONEY ATAS PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN TABANAN Agus Purnomo; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 11 No 1 (2015)
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

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%.
ANALISIS REAKSI PASAR ATAS PENGUMUMAN STOCK SPLIT PERUSAHAAN INDEKS IDX80 DAN NON IDX80 I Made Winata Krisna; Ni Gusti Putu Wirawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.04.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.i04.p10

Abstract

Penelitian ini bertujuan untuk menganalisis reaksi pasar pada pengumuman stock split yang berfokus pada saham perusahaan di indeks IDX80 dan Non IDX80. Penelitian ini menggunakan teori Hipotesis Pasar Efisien dan Teori Sinyal. Penelitian dilakukan menggunakan event study selama 7 hari (t-3 hingga t+3) Pengumuman stock split. Sampel penelitian ini berjumlah 43 perusahaan dengan 12 perusahaan yang tergolong ke dalam indeks IDX80 dan 31 perusahaan yang tergolong ke dalam indeks Non IDX80. Sampel penelitian dianalisis menggunakan Paired Sample t-test, dan Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan abnormal return pada pengumuman stock split pada perusahaan di indeks IDX80 dan Non IDX80, namun ditemukan perbedaan trading volume activity pada pengumuman stock split pada perusahaan di indeks IDX80 dan Non IDX80. Secara teoretis, penelitian ini tidak mampu mendukung teori Hipotesis Pasar Efisien, khususnya yang terkait dengan abnormal return namun mampu mendukung teori sinyal terkait dengan trading volume activity. Secara praktis, penelitian ini dapat menjadi bahan pertimbangan investor untuk berinvestasi dengan memanfaatkan peristiwa pengumuman stock split.
IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP Putri, I Gusti Ayu Made Asri Dwija; Wirawati, Ni Gusti Putu; Savitri, Komang Ayusta Devi; Okayanti, Ni Made Dwi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2025): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i1.7076

Abstract

This study aims to analyze and obtain empirical evidence that budget participation affects budgetary slack. Another objective is to prove that good governance and organizational commitment can weaken the effect of budget participation on budgetary slack. This study is quantitative. The population of the study was all Regional Apparatus Organizations (OPD) in Gianyar Regency. The research sample was 28 OPDs. Data were collected by distributing questionnaires directly to each OPD. The research variables include budget participation, good governance, organizational commitment and budgetary slack. The measurement of variables uses a Likert scale. The analysis technique uses moderation regression analysis. The results of the study prove that Budget participation has a positive effect on budgetary slack. Therefore, the higher the level of budget participation, the greater the possibility of budgetary slack occurring. Good governance weakens or reduces the effect of budget participation on budgetary slack. At the same time, organizational commitment has no effect or cannot moderate the relationship between budget participation and budgetary slack.
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.
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