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All Journal AKUNTABILITAS JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Indonesian Journal of Sustainability Accounting and Management Jurnal Pemberdayaan Masyarakat Madani (JPMM) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Indonesian Journal of Sustainability Accounting and Management International Journal of Economics, Management and Accounting Jurnal Dinamika Akuntansi E-Jurnal Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Dewa Nyoman Badera
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators Putu Pande R. Aprilyani Dewi; I Putu Sudana; I Dewa Nyoman Badera; I Ketut Rasmini
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.325

Abstract

This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.
Identifikasi Hubungan Linier dan Non-Linier antara Rasio-Rasio Keuangan dan Return Saham I Made Pande Dwiana Putra; I Dewa Nyoman Badera
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.013 KB) | DOI: 10.15408/akt.v12i1.10093

Abstract

Researches on relevance of financial ratios on stock returns mostly adopt linearity assumptions. This research aims to show the relevance of financial ratios on stock return and to compare the accuracy of linear and  non linear models. Linear and non  linear multivariate regression models are constructed from several financial ratios towards stock return to identify ratios with significant influences and subsequently compared in regard of their determinations. The samples consist of manufacturing companies listed on IDX  from 2009 through 2016 totaling 97 companies. Results of bivariate regressions show consistent relationships exist in form of positive-quadratic relationships for profitability ratios (ROA and ROE) and negative-logarithmic relationships for liquidity and solvability ratios (CR, QR and DER). In general, profitability ratios remain the dominant ratios affecting stock returns
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Devi, Sunitha; Budiasih, I Gusti Nyoman; Badera, I Dewa Nyoman
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims to find out empirical evidences on the effect of ERM disclosure and IC disclosure on firm value. The sample of the research is 73 non-financial companies listed in Indonesia Stock Exchange for the period of 2010-2014. Regression analysis of panel data was applied to analyze the data. The results show that ERM disclosure has positive and significant effect on the firm value. This study also finds that IC disclosure has positive and significant effect on the firm value. Firm size, profitability, and leverage, as control variables, are also contributing positive and significant effects on the firm value. The results of this research can be used as a consideration for the company’s management to increase ERM and IC disclosures in the annual report as ERM and IC disclosures can be a positive signal to encourage the increase in corporate value. In addition, since ERM and IC information are very significant for investors, it can also be beneficial for the regulator to set up and establish instruments of mandatory disclosure related to ERM and IC to minimize the asymmetry of information which can disadvantage company’s related parties.
The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators Putu Pande R. Aprilyani Dewi; I Putu Sudana; I Dewa Nyoman Badera; I Ketut Rasmini
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.325

Abstract

This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.
Pengaruh Kompetensi, Independensi, Skeptisme, dan Pengalaman Kerja Terhadap Kemampuan Auditor Internal dalam Mendeteksi Kecurangan (Fraud) tamara, elvira; Badera, I Dewa Nyoman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

The purpose of this study aim to determine the effect of competence, independence, skepticism, and work experience on the ability of internal auditors to detect fraud. This research was conducted at Bank Negara Indonesia (BNI) Bali Province with a non-probability sampling method, namely saturated sampling. Data collection was carried out through distributing questionnaires to 36 auditors. The data analysis method used is multiple linear regression analysis. The results showed that competence, independence, skepticism, and work experience have a positive effect on the ability of internal auditors to detect fraud.
Penyusunan Prosedur Operasi Standar Penghimpunan Dan Penyaluran Dana Unit Simpan Pinjam Koperasi Jasa Kelistrikan Bali Dwi Ratnadi, Ni Made; Ulupui, I Gusti Ketut Agung; Badera, I Dewa Nyoman; Sujana, I Ketut; Widanaputra, AAGP
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 1 No. 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.334 KB) | DOI: 10.21009/JPMM.001.1.09

Abstract

The purpose of this public service was conducted a standard operating procedure (SOP) for Kojalisba cooperative acceptance and distribution of funds. The benefits of activities devoted to the preparation of gathering together and channelling of funds for Kojalisba cooperative can improve the quality of service. In addition it can also increase transparency as well as accountability. The activities of the community services in the Kojalisba Cooperative are producing two books namely SOP for channeling funds and SOP for gathering the funds. Keyword: standard operating procedure for receiving funds, the Fund's channelling standard operating procedures, cooperative
The Effect of Profitability and Liquidity on Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable : The Effect of Profitability and Liquidity on Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable Amelia Lensi Matei; I Dewa Nyoman Badera
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.619

Abstract

Tax aggressiveness refers to corporate actions aimed at reducing taxable income through tax planning strategies. This study aims to provide empirical evidence regarding the effect of profitability and liquidity on tax aggressiveness, with corporate social responsibility (CSR) disclosure as a moderating variable. This research is based on agency theory and focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study sample consists of 87 companies, selected using a purposive sampling technique. The research employs Moderated Regression Analysis (MRA) to analyze the data. The findings indicate that profitability significantly influences tax aggressiveness, while liquidity does not. Additionally, CSR does not moderate the relationship between profitability and tax aggressiveness, nor does it moderate the effect of liquidity on tax aggressiveness. The theoretical implication of this research supports and expands the understanding of agency theory in tax-related decision-making. The practical implication suggests that highly profitable companies should avoid engaging in tax aggressiveness, as it may damage their corporate image. Moreover, fair tax policy implementation and enhanced government supervision are necessary to minimize tax avoidance practices
Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran Pada Senjangan Anggaran dengan Komitmen Organisasi dan Self Esteem sebagai Pemoderasi Kurniawati, Dewi; Badera, I Dewa Nyoman
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.83895

Abstract

Penelitian ini dilakukan dengan maksud untuk mendapat bukti empiris terkait pengaruh partisipasi penganggaran dan penekanan anggaran pada senjangan anggaran pada 37 Organisasi Perangkat Daerah di Kabupaten Badung dengan komitmen organisasi dan self esteem sebagai pemoderasi. Sampel dipilih dengan menggunakan metode Purposive Sampling, dengan jumlah sampel sebanyak 79 orang. Data diperoleh melalui survei dengan cara membagikann kuesioner dan dianalisis menggunakan teknik analisis Moderated Regression Analysis. Berdasarkan hasil analisis, dinyatakan bahwa partisipasi penganggaran dan penekanan anggaran berpengaruh positif terhadap senjangan anggaran, komitmen organisasi dapat melemahkan pengaruh penekanan anggaran pada senjangan anggaran serta self esteem dapat melemahkan pengaruh partisipasi penganggaran pada senjangan anggaran. Hasil penelitian ini mendukung teori keagenan dan teori atribusi serta dapat dijadikan pertimbangan sebagai dasar dalam mengambil keputusan saat menyusun anggaran guna mengurangi potensi terjadinya slack anggaran.
The Influence of Asset Management and Leverage on Dividend Payments With Company Growth as A Moderating Variable in Idxhidiv20 Stefanie Novelia Samidjaja; I Dewa Nyoman Badera
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.850

Abstract

Corporate profits may be allocated either as dividends to shareholders or retained to support future investment activities. The proportion of dividends distributed serves as an indicator of management’s ability to balance reinvestment needs with shareholder returns. Decisions regarding dividend distribution are typically finalized during the General Meeting of Shareholders (GMS), following recommendations put forth by the board of directors. This research investigates how asset management influences dividend payments, assesses the impact of leverage on dividend distribution, and explores the moderating effect of company growth on the relationship between asset management and leverage with dividend payouts. The study focuses on companies listed in the High Dividend 20 Index (IDXHIDIV20) from 2019 to 2023. Using purposive sampling, 29 companies were selected, yielding 145 observations that consistently issued dividends throughout the study period. The analysis was conducted using Moderated Regression Analysis (MRA). Findings indicate that asset management positively affects dividend payments, whereas leverage does not exhibit a significant influence. Moreover, company growth is found to weaken the positive association between asset management and dividends, while it does not moderate the relationship between leverage and dividend payouts. These findings support both signaling theory and contingency theory, emphasizing that efficient asset utilization enhances corporate profitability, which in turn can lead to higher dividend distributions.
Free Cash Flow, Leverage, and Firm Value: The Moderating Role of Managerial Ownership Ade Ermalini; I Dewa Nyoman Badera
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4795

Abstract

The firm value represented by its share price often fluctuates. To select profitable investments, investors must be able to estimate firm value. The purpose of this study is to gather empirical evidence regarding the influence of free cash flow and leverage on firm value, and how managerial ownership moderates this influence. The study population includes all companies listed on the Indonesia Stock Exchange between 2021 and 2023, with a sample of 760 companies and 2,016 observations. Purposive sampling was used to choose the sample. This study uses moderated regression analysis with STATA application. The findings indicate that free cash flow has a positive effect on firm value, while leverage has no effect on firm value. On the other hand, managerial ownership does not play a role in moderating the effect of free cash flow and leverage on firm value.
Co-Authors A.A. Sagung Istri Agung Widyanti A.A.Gde Sanjaya Adi Pranata AAGP WIDANAPUTRA Ade Ermalini Alomoy, Sarlinda Elizabeth Amelia Lensi Matei Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Dea Saraswati Anggreni, Sayu Made ARRY PRATAMA RUDYAWAN Ayu Ratih Kusumadewi Sastrawan Budiasih, I Gusti Nyoman Christine Octo Debora Limbong Clara Azelia Devi Cok Nirmala Hartha Daniel Tonu Dewa Gede Wirama Dewa Gede Wirama Dewi Kurniawati Firda Ananda Gerianta Wirawan Yasa Gusti Ayu Intan Puspita Dewi Gusti Ayu Novi Anggraeni I B Agung Pramana I Dewa Ayu Yulia Rusmita I Gusti Ayu Janiantari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putri Alansari I Gusti Ketut Agung Ulupui I Gusti Ngurah Siwambudi I Gusti Putu Oka Surya Utama I Gusti Putu Oka Surya Utama I Kadek Ardi Gunawan I Ketut Sujana I Ketut Suryanawa I Komang Tirta Arimbawa I Made Joni Suparsa I Made Pande Dwiana Putra I Made Sadha Suardikha I Made Sukartha I Nyoman Gde Suarditha I Nyoman Wisnu Bayu Pranadata I Putu Sudana I Wayan Candra I Wayan Ramantha I Wayan Suartana I Wayan Sukarta IA Ika Vedanti Pratiwi Ida Ayu Komang Firna Erawati Ida Ayu Mirah Kusuma Putri Ida Bagus Gede Krisna Junanta Ida Bagus Putra Astika IGAA Pradnyani Harum Dewi Ingrid Saraswati Bayusena K. Budiartha Kadek Harum Diandika kadek nonik sri wahyuni Komang Gunayanti Ariani Komang Mas Perawati Kusumadewi, Putri Luh Dini Yasintha Dwiyandari Luh Komang Merawati Made Dita Wahyuni Made Edy Septian Santosa Made Mertha Made Sujana Sujana Meita Trisnawati Mohammad Natsir Mulyawan, I Putu Arya Ni Gusti Putu Wirawati Ni Kadek Meilani Ni Kadek Sri Udayani Ni Ketut Rasmini Ni Ketut Yudastri Ni Luh Ditha Usadi Sumartho Ni Luh Ira Apri Widiyani Ni Luh Putu Purna Yogiswari Ni Luh Putu Sri Purnama Pradnyani Ni Luh Rosa Aprilianti Ni Luh Sari Wagiswari NI MADE DWI RATNADI Ni Made Dwi Ratnadi Ni Made Mas Sendhi Rahayu Ni Nyoman Kristiana Dewi Ni Putu Ayu Lisna Purnamandari Ni Putu Ika Parianti Ni Putu Kiki Kusuma Dewi Ni Putu Mega Darma Yanti Ni Putu Santi Dewantari Ni Putu Trisna Deviani Ni Wayan Jessy Janawati Ni Wayan Utari Ningsih NI Wayan Wiwin Intan Wintari NI WAYAN YUNIASIH Novi Candani P.Ayu Ratna Dewi Putri, Putu Talia Natasia Putu Ayu Putri Sima Putu Ayu Widiari Putu Ayu Yuliantini Putu Budhiyasa Putu Darma Mahayuda Putu Intan Kalvika Sari Putu Karina Riyandari Putu Putri Prawitasari Rantika, Ni Putu Meta Ayu Sagung Agung Dwiyani Sang Ayu Nyoman Trisna Dewi Si Made Ayu Sri Wardani Yasa Sisdiyani, Eka Ardhani Stefanie Novelia Samidjaja Sunitha Devi tamara, elvira Tiara Kusuma Dewi Unggul Pamudi Valda Jeanitta Dwi Putri Wayan Hari Premananda Wiguna Metta Yustia Yudha, Raden Rasya Ihsani