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

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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.
PENGARUH EFEKTIVITAS PENERAPAN SIA, INSENTIF, DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT. PLN (PERSERO) RAYON KUTA Firda Ananda; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.08.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i08.p07

Abstract

The company's performance is certainly based on the good performance of employees, such as the use of the accounting information system implemented by the company. If implemented effectively, of course, it can improve employee performance towards the company. However, a case occurred in the employees of PT. PLN, which experienced a drastic drop in performance, was caused by a plan to cut salaries. The decrease in performance is certainly influenced by a lack of motivation at work. This study aims to provide empirical evidence related to the effect of the effectiveness of the application of accounting information systems, incentives, and work motivation on employee performance. This study uses a qualitative method, by distributing questionnaires to employees. The population in this study are all employees of PT. PLN (PERSERO) Rayon Kuta, with a sample of 39. The method of determining the sample used was purposive sampling technique. This study was tested by multiple linear regression analysis. The results of this study indicate that theoretically, 1) the effectiveness of the application of accounting information systems has a significant effect on employee performance. 2) incentives have no significant effect on employee performance, and 3) work motivation has no significant effect on employee performance.
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
DETERMINAN NILAI PERUSAHAAN: KAJIAN EMPIRIS PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Ni Kadek Meilani; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.07.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i07.p17

Abstract

Perusahaan didirikan dengan tujuan memaksimalkan kemakmuran pemilik perusahaan atau pemegang saham yang tercermin dari nilai perusahaan. Tujuan penelitian ini yaitu untuk memperoleh bukti empiris mengenai pengaruh profitabilitas, likuiditas, struktur modal, dan economic value added terhadap nilai perusahaan. Penelitian ini menggunakan metode penelitian kuantitatif yang berbentuk asosiatif, yang dilakukan pada perusahaan sub-sektor makanan dan minuman di Bursa Efek Indonesia tahun 2012-2021. Metode penentuan sampel pada penelitian ini adalah pendekatan non probability sampling dengan teknik purposive sampling dan diperoleh sampel sebanyak 25 perusahaan dengan 250 amatan. Structural Equation Modeling – Partial Least Square (SEM-PLS) digunakan dalam penelitian ini. Hasil penelitian ini menunjukan bahwa profitabilitas, struktur modal, dan economic value added berpengaruh positif terhadap nilai perusahaan sedangkan likuiditas berpengaruh negatif terhadap nilai perusahaan.
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.
AUDITOR SWITCHING MEMODERASI PENGARUH AUDIT TENURE PADA KUALITAS AUDIT Wiguna Metta Yustia; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 17 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

This study aims to know back influence audit tenure on the quality of an audit and to see if the auditors switching will moderating influence audit tenure on the quality of audit. The populations in this study are all the manufacturing companies listed on the Indonesia stock exchange in 2011-2014. Sampling method used is the method the non probability with the purposive sampling technique. The number of samples that are used in this research is the company's 106. Data collection methods used in this research is a method of observation of the non participant. The data analysis techniques used to solve those problems, namely a logistic regression analysis (logistic regression) using regression Analysis Regression model of Moderation (MRA). Based on the results of the analysis of switching auditors note that weakens the influence of the audit the audit on the quality of tenure. The results of the analysis shows that the audit of tenure has no effect on the quality of audits. The results of the analysis also showed the auditor switching weakens the influence of the audit the audit on the quality of tenure.
Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi Mohammad Natsir; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 30 No 1 (2020)
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.2020.v30.i01.p09

Abstract

This study aims to find empirical evidence regarding the influence of the audit committee and the quality of external auditors mediated by family ownership on earnings management practices that occur in companies. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange with a period of 5 years, namely the period 2012-2016.. The sample of this research is 47 companies with 235 observations. The results of this study are the audit committee and the quality of the external auditor have a significant negative effect on earnings management, family ownership has a significant positive effect on earnings management, family ownership is not able to moderate the influence of the audit committee on corporate earnings management practices, and family ownership weakens the influence of the quality of the external auditor on management profit.Keywords: Profit Management; Audit Committee; The Quality Of External Auditors; Family Ownership Structure
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