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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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

Dewa Nyoman Badera

Fakultas Ekonomi Dan Bisnis, Universitas Udayana

Author-ID : 2931243

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL PADA PERSISTENSI LABA PERUSAHAAN MANUFAKTUR Made Sujana Sujana; GERIANTA WIRAWAN YASA; I DEWA NYOMAN BADERA
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study examined the effect of the audit committee and institutional ownership on earnings persistence. This study uses regression analysis techniques (multiple regression) by comparing the coefficient of determination between the two independent variables. The data used in this research is secondary data published on the Stock Exchange using 77 samples of manufacturing firms the period 2011-2012. The analysis showed that audit committees have negative effect on the persistence of earnings, while institutional ownership has a positive effect on earnings persistence. The audit committee has a negative effect on earnings persistence may be caused by the greater number of the audit committee are owned by the persistence of earnings will tend to decline. Institutional ownership has a positive effect on earnings persistence implies that the greater number of shares owned by institutional shareholders, the persistence of earnings will tend to increase.

PENGARUH PROFITABILITAS DAN PERTUMBUHAN PENJUALAN PADA NILAI PERUSAHAAN Novi Candani; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.04.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Companies that have gone public generally seek to increase investor prosperity by increasing the value of the company. Company value is a condition that can be achieved by a company as an illustration of public trust in the company after going through a process of activity since the company was founded to its current state. The study was conducted to identify and empirically test the effect of profitability and sales growth on firm value. The research was conducted on basic and chemical industrial sector companies for the 2017-2019 period with a research sample of 51 companies so that 151 observations were obtained. The results of the data analysis carried out obtained 1) profitability has a positive effect on firm value, meaning that the higher the firm's profitability, the higher the firm value. 2) sales growth has a positive effect on the value of the company, this shows that sales growth that increases will cause the value of the company to also increase, and vice versa. Based on the results obtained, the research can be used as a reference and material for further research development and supports signaling theory which explains that good quality companies deliberately give signals to the market.

KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN REPUTASI AUDITOR PADA NILAI PERUSAHAAN I Made Joni Suparsa; I Wayan Ramantha; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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The purpose of this study was to obtain empirical evidence about the ability of good corporate governance in the moderating influence of intellectual capital disclosure and auditor reputation on the value of companies listed on the Indonesia Stock Exchange 2011-2014 period. Signalling Theory, Contingency Theory and Legitimacy Theory is a theory that underlies this study. The sampling method used was purposive sampling, and the sample size in the study was 56 companies. The analysis technique used is Moderated Regression Analysis (MRA). The results obtained indicate that good corporate governance is not able to moderate the influence of intellectual capital disclosure in the company's value. But good corporate governance reinforces the influence of auditor reputation on the value of the company.

PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN DAN REVISI ANGGARAN PADA EFEKTIVITAS PENGELOLAAN ANGGARAN UNIVERSITAS UDAYANA I Wayan Sukarta; I Dewa Nyoman Badera; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.11.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aimed to get empirical evidence of the influence of human resources competence, utilization of information technology, organizational commitment and budget revision on the effectiveness of Udayana University budget management. Data source used are primary data obtained through questionnaires. The respondents were all over the existing budget management officer of Udayana University in 2016 as many as 156 peoples. Data analysis technique used multiple linear regression. The analysis showed that the human resources competencies positive influence on the effectiveness of budget management, utilization of information technology positive influence on the effectiveness of budget management, organizational commitment positive influence on the effectiveness of budget management and budget revision positive influence on the effectiveness of Udayana University budget management.

KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERN PADA KUALITAS LAPORAN KEUANGAN I Gusti Ngurah Siwambudi; Gerianta Wirawan Yasa; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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The objectives of this study are to determine and obtain empirical evidence related organization commitment as moderated the effect of human resource competency and government intern controlling system at the quality of government financial report in the klungkung regency. This study was conducted on 37 work unit departments of Klungkung regency. Total number of respondent is 36 functionaries of financial department which was selected through purposive sampling technique. The analyzed data was primary data gained through survey and questionary technique. Then, data was analyzed by applying Moderated Regression Analysis method. The result of hipotesis testing shows that human resource competence have not effect on local government financial statement quality, however government intern controlling system do. Organization interaction commitment and both, human resource competence and government intern controlling system have not effect on local government financial statement quality.

BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA LEMBAGA PERKREDITAN DESA DI KOTA DENPASAR I Putu Arya Mulyawan; Dewa Gede Wirama; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.08.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Penelitian ini menganalisis pengaruh good corporate governance (GCG) pada kinerja Lembaga Perkreditan Desa (LPD) serta untuk menguji apakah budaya tri hita karana (THK) memoderasi pengaruh tersebut. GCG diukur dengan menggunakan kuesioner mengenai lima prinsip GCG yaitu transparency, accountability, respostibility, independency, dan fairness. Budaya THK diukur dengan menggunakan kuesioner mengenai tiga aspek THK yaitu parahyangan, pawongan dan palemahan. Kinerja LPD diukur menggunakan CAMEL yang diperoleh dari laporan LPLPD Kota Denpasar per Desember 2016. Teknik analisis data yang digunakan untuk menguji pengaruh GCG pada kinerja LPD adalah analisis regresi linier sederhana dan untuk menguji apakah budaya THK memoderasi pengaruh GCG pada kinerja LPD digunakan moderated regression analysis. Hasil analisis data menunjukkan bahwa GCG berpengaruh positif pada kinerja LPD, dan Budaya THK memperkuat pengaruh GCG pada kinerja LPD di Kota Denpasar.

Good Corporate Governance sebagai Prediktor Kinerja Keuangan dan Implikasinya pada kebijakan Dividen Ni Luh Putu Sri Purnama Pradnyani; Ida Bagus Putra Astika; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.08.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Good corporate governance is a system that regulates and controls the company in order to enhance the image and value of the company. Implementation of good corporate governance that will consistently deliver improved financial performance of the company increased its implications on corporate profits. The higher level of profits from the company, then the decision of dividend distribution to shareholders will be higher. This study aims to determine the effect of the relationship empirically good corporate governance in financial performance and its implications on dividend policy. The study population is a company that makes Corporate Governance Perception Index (CGPI) conducted by the Indonesian Institute for Corporate Governance (IICG) in the year 2007-2011. Sampling technique using purposive sampling with a total sample of 48 companies. The data analysis technique used is multiple linear regression. The results showed that good corporate governance has a positive effect on financial performance. Financial performance has a positive effect on dividend policy while Good corporate governance has no effect on dividend policy. Financial performance mediates the effect of corporate governance on dividend policy.Keywords: corporate governance, financial performance and dividend policy

PRIOR OPINION DAN PERTUMBUHAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH MODEL PREDIKSI KEBANGKRUTAN ALTMAN PADA PEMBERIAN OPINI GOING CONCERN Ni Nyoman Kristiana Dewi; I Dewa Nyoman Badera; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This study aimed to get empirical proof of prior opinion and company’s growth in moderating the effect of bankruptcy prediction model on going concern opinion. Several previous studies have shown inconsistent results related to the effect of bankruptcy prediction model on going concern opinion. The differences in the results of these study can be completed through a contingency approach and prior opinion and company’s growth expected moderating variable in the relationship between bankruptcy prediction model on going concern opinion. This study uses secondary data. Population in this study are manufacturing companies listed in Indonesia Stock Exchange 2007-2014. The sample in this study is 126 samples were selected by purposive sampling technique. The analysis technique used is logistic regression analysis. The results showed that prior opinion is able to weaken the effect of bankruptcy prediction model on going concern opinion, but the company’s growth is not able to moderate the effect of bankruptcy prediction model on going concern opinion. .

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PENYAJIAN LAPORAN KEUANGAN Sagung Agung Dwiyani; I Dewa Nyoman Badera; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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The purposes of this study are to obtain emperical evidence about the influence the structure of good corporate governance financial performance on the timeliness reporting in manufacturing industry and analyze the difference of market reaction between companies that provide financial statements on time and companies that provide financial statements not on time.The type of data that used is secondary data from annual reports during 2012-2015. Sampling technique used purposive sampling. Total population are 147 companies, based on the predetermined criteria, total samples are 58 companies. The data processed by using logistic regresion and independent sample t-test. The analysis showed that the audit committee, managerial ownership, and profitability have positif significant on the timeliness reporting while the independent commissioner, institutional ownership and leverage have insignificant. Further result of the study showed that no difference in market reaction on the companies that provide financial statement on time and companies that provide financial statement not on time.

KEMAMPUAN PENGAWAS INTERNAL DAN GAYA KEPEMIMPINAN MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN DAN PROFESIONALISME PADA SENJANGAN ANGGARAN PEMERINTAH PROVINSI BALI I Nyoman Gde Suarditha; A.A.N Bagus Dwirandra; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.03.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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The purpose of this study was to determine the direct effect of budgetary participation, professionalism toward budgetary slack provincial government of Bali and the effect of budgetary participation, professionalism after moderating variables, namely the internal auditor capabilities and leadership style. Sampling this study using the sampling method aims to use sampling (purposive sampling). Data were collected using a survey method with questionnaire technique. The number of respondents of this study is 282 people. Testing the validity and reliability of the instrument variables used in this study have high levels of reliability and validity were acceptable. The results showed that participation budgets negative influence on budgetary slack, professionalism negative effect on budgetary slack, the internal auditor capabilities is able to weaken the influence of budgetary participation on budgetary slack, the internal auditor capabilities reinforce negative influence of professionalism on budgetary slack, leadership style strengthen negative influence of budgetary participation on budgetary slack, leadership style weaken the negative influence of rofessionalism on budgetary slack.

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 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 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

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