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All Journal AKUNTABILITAS 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 Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
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 INTEGRITAS, OBYEKTIVITAS, KERAHASIAAN, DAN KOMPETENSI PADA KINERJA AUDITOR INSPEKTORAT KOTA DENPASAR Komang Gunayanti Ariani; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 10 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

Supervision is one of the spearheads creation of good governance. The high demand for local governance that is transparent, clean and free from corruption, collusion, and nepotism is required to make the better performance of the inspectorate. The purpose of this study was to determine the effect of integrity, objectivity, confidentiality, and competency in the performance of the auditor's Inspectorate of Denpasar. The population of this study were 45 people working in the Inspectorate auditors Denpasar. The sampling technique used is the entire population of the census method used as respondents. This study uses the technique of multiple linear regression analysis (multiple regression analysis). The analysis showed integrity, objectivity, confidentiality, and competency significant and positive impact on the performance of the auditor's Inspectorate of Denpasar.
PENGARUH PERILAKU MANAJEMEN LABA DAN KEBIJAKAN DIVIDEN PADA RETURN SAHAM A.A.Gde Sanjaya Adi Pranata; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 14 No 3 (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 has the objective to determine the effect the behavior of earnings management and dividend policy on stock returns. The number of samples was 45 company observations. Data analysis method used is multiple linear regression analysis. Based on the analysis and hypothesis testing, it was found that the behavior of earnings management and dividend policy and the positive effect was statistically significant at stock returns. This shows that the higher the earnings management behavior and policies of dividends, the higher the return of the shares, and vice versa. Stock return is a reflection of a company that the company has shown a good performance to be able to perform its obligation to provide dividends.
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.
The Influence of Profitability, Liquidity, Leverage, Gender Diversity, and Political Connections on Financial Distress (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2020 - 2022) Putri, Putu Talia Natasia; Badera, I Dewa Nyoman; Suryanawa, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.820

Abstract

Financial difficulties occur when a company's financial situation deteriorates, potentially leading to insolvency or liquidation. This study seeks to gather real-world evidence on how profitability, liquidity, debt levels, gender diversity, and political ties impact financial distress. The research focused on property and real estate companies listed on the Indonesia Stock Exchange between 2020 and 2022, with a sample size of 208. Sample selection followed purposive sampling methods. Data analysis was performed using logistic regression techniques with the SPSS software. Findings indicate that higher profitability and liquidity are associated with lower levels of financial distress. These results support agency and signal theories, providing empirical evidence on the link between profitability, liquidity, and financial distress. However, leverage, gender diversity, and political connections were found to have no significant impact on financial distress. Contrary to expectations, the study did not confirm agency, signal, or feminist theories. The practical implications of this research include offering a deeper understanding to scholars and readers, serving as a valuable resource for further studies on the subject.
The Effect of Sustainability Report Disclosure and Financial Performance on Firm Value with Dividend Policy as a Mediating Variable Alomoy, Sarlinda Elizabeth; Badera, I Dewa Nyoman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5459

Abstract

This study aims to examine the effect of sustainability reports and financial performance on firm value, with dividend policy as a mediating variable. The population in this study consists of companies listed on the LQ45 index, with samples selected using purposive sampling techniques, resulting in 21 companies during the five-year observation period (105 observations). Data analysis was conducted using path analysis. The results of the study indicate that sustainability reports do not influence dividend policy and have a negative effect on firm value. Additionally, dividend policy does not mediate the relationship between sustainability reports and firm value. Conversely, financial performance has a positive effect on dividend policy and firm value. Dividend policy is also found to mediate the influence of financial performance on firm value.
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Yudha, Raden Rasya Ihsani; Badera, I Dewa Nyoman
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 17 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13917611

Abstract

Good corporate governance merupakan seperangkat peraturan yang mengatur, mengelola dan mengawasi hubungan antara para pengelola perusahaan untuk meningkatkan nilai perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan good corporate governance terhadap kinerja keuangan pada perusahaan sektor pariwisata yang terdaftar di BEI. Populasi penelitian berjumlah 45 perusahaan. Jumlah sampel yang digunakan dalam penelitian adalah sebanyak 132 amatan. Data yang dikumpulkan kemudian dianalisis dengan analisis regresi linear berganda. Hasil penelitian menunjukan komite audit berpengaruh positif terhadap kinerja keuangan perusahaan, sedangkan dewan komisaris, kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan
PENGETAHUAN AKUNTANSI, PERTIMBANGAN PASAR KERJA, PENGHARGAAN FINANSIAL DAN MINAT MENJADI AKUNTAN PUBLIK Putu Darma Mahayuda; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Menurut data dari Pusat Pembinaan Profesi Keuangan, jumlah pegawai negeri di Indonesia menurun, sementara kebutuhan bisnis terkait pegawai negeri terus meningkat. Bisnis membutuhkan opini audit untuk menilai literasi keuangan mereka. Akuntan publik merupakan tenaga profesional yang diakui secara legal oleh menteri keuangan guna menjalankan tugas dalam ranah publik, dengan maksud utama menyampaikan data keuangan suatu entitas. Sebanyak 246 orang yang terpilih sebagai partisipan penelitian ini. Penelitian ini menggunakantmetode sensus, artinya seluruhtpopulasi yang relevan dengan penelitian diperhitungkan tanpa pengambilan sampel. Data yang terkumpul dianalisis melalui penerapan teknik Partial Least Squares (PLS), memanfaatkan perangkat lunak SmartPLS untuk pemrosesan statistik. Berdasarkan hasil penelitian, terdapat pengaruh yang kuat dan positif dari kesadaran masyarakat terhadap akuntansi terhadap ketertarikan individu. Contohnya, perkembangan dalam sektor ketenagakerjaan dan sektor finansial memberikan dampak signifikan terhadap tingkat kepercayaan masyarakat. Temuan ini memberikan kontribusi terhadap pemajuan Theory of Planned Behavior (TPB).According to data from the Center for Financial Profession Development, there are fewer public accountants in Indonesia even though the demand for their services is still growing. Businesses require audit opinions to assess the fairness of their financial statements. A public accountant is a registered professional who has been given permission by the Finance Minister to do public accounting work. The primary job of a public accountant is to provide their judgment on how fair a company's financial statements are. The research participants consisted of 246 individuals who were enrolled as accounting students in the academic batch of 2021. This study employed a census approach, meaning that all members of the identified population were included as subjects in the research. Data analysis was carried out using the Partial Least Squares (PLS) method, specifically utilizing the SmartPLS software to process and interpret the information collected. The results indicate that possessing a strong and comprehensive understanding of accounting significantly and positively influences a student’s intention to pursue a career as a public accountant. Financial rewards and diligent effort, along with market conditions, also play a meaningful and favorable role in shaping students’ intentions to become public accountants. This research adds valuable insight to the theory of planned behavior (TPB) and helps to expand its application.
The Effect of Sustainability Report Disclosure and Financial Performance on Firm Value with Dividend Policy as a Mediating Variable Alomoy, Sarlinda Elizabeth; Badera, I Dewa Nyoman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5459

Abstract

This study aims to examine the effect of sustainability reports and financial performance on firm value, with dividend policy as a mediating variable. The population in this study consists of companies listed on the LQ45 index, with samples selected using purposive sampling techniques, resulting in 21 companies during the five-year observation period (105 observations). Data analysis was conducted using path analysis. The results of the study indicate that sustainability reports do not influence dividend policy and have a negative effect on firm value. Additionally, dividend policy does not mediate the relationship between sustainability reports and firm value. Conversely, financial performance has a positive effect on dividend policy and firm value. Dividend policy is also found to mediate the influence of financial performance on firm value.
The Effect of Good Corporate Governance Components on Tax Aggressiveness (An Empirical Study of Mining Companies on the Indonesia Stock Exchange from 2020 to 2022) Mulyani, Ni Komang Santhi; Badera, I Dewa Nyoman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5524

Abstract

Tax aggressiveness refers to corporate measures taken to minimize tax obligations, whether through lawful tax avoidance or unlawful tax evasion. This research seeks to offer empirical proof regarding the influence of good corporate governance components on tax aggressiveness. The elements of good corporate governance analyzed include independent commissioners, audit committees, institutional ownership, and managerial ownership. Moreover, the research incorporates controlled variables, company age, and profitability. The sample comprised 43 firms selected using purposive Sampling methods were employed to select the research subjects. The dataset was processed through multiple linear regression analysis. The findings indicate that independent board members do not exert a notable influence on tax aggressiveness, whereas audit committees and holdings by institutional investors significantly affect tax aggressiveness, and managerial ownership shows no effect on tax aggressiveness.
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 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 Eka Ardhani Sisdiyani Firda Ananda Gerianta Wirawan Yasa Gunadi, Mulya Tantra 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 Mulyani, Ni Komang Santhi Mulyawan, I Putu Arya NANIEK NOVIARI 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 Agus Ardiana 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 Sayu Made Anggreni Si Made Ayu Sri Wardani Yasa 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