Article Per Year (5 Year)
p-Index From 2020 - 2025
4.209
P-Index
This Author published in this journals
All Journal PIRAMIDA Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Jurnal Ekonomi Kuantitatif Terapan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Manajemen Universitas Udayana Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Keuangan dan Perbankan Jurnal Minds: Manajemen Ide dan Inspirasi MUDRA Jurnal Seni Budaya Journal of Economic, Bussines and Accounting (COSTING) International Journal of Supply Chain Management Journal of Multidisciplinary Academic Forum Manajemen Journal of Applied Management Studies JWM (JURNAL WAWASAN MANAJEMEN) International Journal of Accounting & Finance in Asia Pasific Neraca Manajemen, Akuntansi, dan Ekonomi Asian Journal of Social and Humanities
Ni Luh Putu Wiagustini
Fakultas Ekonomi Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

Published : 80 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 80 Documents
Search

 4   5   6   7   8 
PENGARUH RISIKO BISNIS DAN PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL DAN NILAI PERUSAHAAN I Made Suadnyana; Luh Putu Wiagustini
Forum Manajemen Vol 11 No 1 (2013): Jurnal STIMI Vol. 11 No. 1 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i1.53

Abstract

This study aims to fi nd out the infl uence of business risk and fi rm growthtoward capital structure and the value of the fi rm. The population of this study wasall go public of industrial companies registered at The Indonesian Capital Marketfrom 2008 up to 2010. We use the path analisys technic to evaluate the relationsamong variables of non fi nancial industrial companies. While the direct and indirect impact of these variables were also observed.The result shows that business risk and fi rm growth have different impact towardboth capital structue and value of the fi rm. The fi rst regression shows that businessrisk has negatively signifi cant infl uence on capital structure and fi rm growth haspositively signifi cant infl uence on capital structure. The second regression showsthat bussiness risk has negatively signifi cant infl uence and fi rm growth has positivelysignifi cant infl uence on fi rm value. This study also confi rm that capital structure haspositively signifi cant infl uence on the fi rm value.
Determinant Of Investment Decision With Growth Opportunity As Moderation Variable: Study On Sub-Sector Textile And Garmen Companies Listed On The Indonesian Stock Exchange Putu Eka Maharani; Ni Luh Putu Wiagustini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7406

Abstract

An investment decision is a plan to invest in one or more assets in hopes of generating future returns. Investment decisions aim to obtain profits in the future with a certain level of risk and can maximize the prosperity of the owners (shareholders). The purpose of this study is to analyze the influence of capital structure, liquidity, profitability, and company size on investment decisions with growth opportunities as moderation variables in textile and garment sub-sector companies listed on the Indonesia Stock Exchange. This research was conducted on textile and garment sub-sector companies listed on the Indonesia Stock Exchange with a sample of 14 companies using saturated sampling techniques. Financial statement data is collected from the Indonesia Stock Exchange website and the websites of the companies sampled. The collected data is then analyzed with Moderated Regression Analysis (MRA). The results showed that capital structure has no effect on investment decisions, liquidity has no effect on investment decisions, profitability has a negative effect on investment decisions, company size has no effect on investment decisions, growth opportunities moderate the relationship of capital structure and profitability on investment decisions and growth opportunities cannot moderate the relationship between liquidity and company size on decisions investment. Keywords: Investment Decision, Capital Structure, Liquidity, Profitability, Firm Size
STRATEGI PENGEMBANGAN LEMBAGA PERKREDITAN DESA DI BALI Ni Luh Putu Wiagustini; Ida Bagus Panji Sedana; Ni Putu Yeni Astiti; Ida Ayu Dinda Pryanka Maharani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.12.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i12.p17

Abstract

The Village Credit Institution is a Microfinance Institution based on local wisdom in Bali, which has the aim of improving the Village economy, currently facing competition from similar financial institutions operating in Bali. Based on this, the aim of this research is to analyze the internal and external environment as a basis for formulating strategies for empowering Village.Credit.Institutions.in Bali. The sample for this research was 100 Village Credit Institutions in Bali which were taken using stratified proportional random sampling based on districts/cities. Data was analyzed using SWOT Analysis, which is outlined. in the External. Factor.Analysis Summary (EFAS) and Internal. Factor. Analysis Summary (IFAS) matrices. This research found that the Village Credit Institution empowerment strategy in Bali in the future can be carried out with an intensive strategy through market penetration strategies and new product development. The penetration strategy includes increasing credit customers and third party funds more intensively and the new product development strategy includes funding micro and small businesses with a profit sharing system, funding household equipment and term savings.
Earning Management as a Mediator of the Influence of Good Corporate Governance on Company Value in Each Company Life Cycle Putu Ery Setiawan; Ni Luh Putu Wiagustini; I Ketut Yadnyana; I Gede Kajeng Baskara
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p05

Abstract

This research utilizes the capital structure theory to analyze how debt covenants, corporate governance, and firm value interact, focusing on the mediating role of earnings management across different company life stages. It examines manufacturing firms on the Indonesia Stock Exchange from 2018 to 2022, using a purposive sample of 66 companies. The study employs descriptive and inferential statistical analyses to test the hypothesized relationships, revealing that effective corporate governance significantly enhances firm value, especially during maturity. Earnings management is pivotal in the growth phase, mediating the governance-firm value relationship. This work underscores the importance of adapting governance practices to a company's life cycle stage, offering insights for executives to make financial decisions that improve firm value. It also provides empirical support for agency theory, showing how tailored governance practices can influence firm performance and value. Keywords: earnings management, good corporate governance, company value, company life cycle
A Portrait of Tri Kaya Parisudha in Cingkreman (Hofstede's Study of Cultural Dimensions) Eka Putri Suryantari; Ni Luh Putu Wiagustini; I Putu Sudana; Ni Ketut Rasmini
Mudra Jurnal Seni Budaya Vol 39 No 1 (2024)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v39i1.2637

Abstract

Cultural practices in society are greatly influenced by the extent to which they are able to provide benefits to those who practice them. One of the cultural practices that is still found in the heritage region of the city of Denpasar is called cingkreman. This is a culture-based and family-based financial planning and savings system. Cingkreman is based on an agreement between individuals to join a cingkreman group (sekaa). The period of participation for one period corresponds to the cycle of the Galungan holidays, namely 210 days. The novelty of this research is to bring to the surface the cultural practices that exist in society so that efforts can be made to preserve the tradition of cingkreman. This is qualitative research with an interpretive paradigm that uses an ethnomethodological approach. The aim of this research is to find out how the concept of Tri Kaya Parisudha (moral teaching about personal behavior) is applied to cingkreman and how this practice continues to exist in the midst of society. The data were collected through interviews and focus group discussions (FGDs). The research results show that the Tri Kaya Parisudha concept is practiced in the cingkreman system. The behavior of the members and coordinators of a sekaa, as reflected in the themes resulting from the stages of Garfinkel's analysis, reflects kayika parisudha (good acts), wacika parisudha (good speech), and manacika parisudha (good thought). The foundation of behavior based on these three noble attitudes of Tri Kaya Parisudha is able to produce cultural values which cause the practice of cingkreman to provide benefits to its practitioners. The benefits felt by these actors mean that cingkreman will continue to be practiced, and this is one of the reasons why the carrying out of cingkreman persists amidst technological advances which are slowly eroding existing cultural practices in society. Hofstede's cultural dimensions that are found in the practice of cingkreman include uncertainty avoidance, collectivity, and femininity. The dimension of power differences is not found because, in the practice of cingkreman, there are no differences between the participants in the social strata. Everyone has the same right to join the cingkreman group.
PERAN MODAL SOSIAL DAN MODAL REPUTASI PADA KINERJA KEUANGAN DAN KEBERLANJUTAN USAHA: (Studi Pada Lembaga Perkreditan Desa di Kabupaten Klungkung) Ni Made Dila Yuniari Mastuti; Ni Luh Putu Wiagustini
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i11.6045

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh Modal Sosial dan Modal Reputasi pada Kinerja Keuangan, pengaruh Modal Sosial dan Modal Reputasi pada Keberlanjutan Usaha, dan pengaruh Kinerja Keuangan pada Keberlanjutan Usaha LPD di Kabupaten Klungkung yang berjumlah 116unit usaha. Jumlah sampel yang diambil sebanyak 92 responden berdasarkan metode random sampling dengan menggunakan rumus slovin. Pengumpulan data dalam penelitian ini dilakukan dengan metode kuesioner. Metode analisis data menggunakan SEM PLS. Berdasarkan hasil penelitian ini, diperoleh hasil pengaruh modal sosial terhadap kinerja keuangan menunjukkan pengaruh positif dan signifikan, pengaruh modal sosial terhadap keberlanjutan usaha menunjukkan pengaruh positif dan signifikan, pengaruh modal reputasi terhadap kinerja keuangan menunjukkan pengaruh positif dan signifikan, pengaruh modal reputasi terhadap keberlanjutan usaha menunjukkan pengaruh positif dan signifikan dan pengaruh kinerja keuangan terhadap keberlanjutan usaha menunjukkan pengaruh positif dan signifikan.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DISCLOSURE TERHADAP FIRM VALUE PADA PERUSAHAAN TERINDEKS IDX30 Nyoman Raynaldi Rizky Margana; Ni Luh Putu Wiagustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.08.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.i08.p10

Abstract

Nilai perusahaan merupakan indikator penting bagi perusahaan dan investor. Pengoptimalisasian nilai perusahaan dapat meningkatkan kepuasan dari para pemegang saham serta menjaga keberlangsungan perusahaan secara jangka panjang. Perusahaan saat ini diharapkan dapat mengelola potensi finansial dan non-finansialnya guna meningkatkan nilai perusahaan. Salah satu komponen non-finansial perusahaan adalah aspek keberlanjutan perusahaan melalui penerapan Environmental, Social, dan Governance (ESG). Penelitian ini bertujuan untuk menganalisis pengaruh Environmental Disclosure, Social Disclosure, dan Goveranance Disclosure terhadap firm value dengan pendekatan kuantitatif. Populasi penelitian ini terdiri dari 49 perusahaan yang pernah terdaftar dalam indeks IDX30 periode 2018-2022. Selanjutnya, didapatkan sampel berjumlah 9 perusahaan yang diobservasi selama lima tahun berdasarkan purposive sampling dengan kriteria perusahaan yang secara konsisten tergabung indeks IDX30 serta mempublikasikan laporan keberlanjutan. Metode analisis data menggunakan analisis regresi linear berganda, didapatkan bahwa Environmental Disclosure berpengaruh negatif signifikan terhadap firm value, sedangkan Social Disclosure berpengaruh positif signifikan terhadap firm value, dan Governance Disclosure tidak berpengaruh signifikan terhadap firm value.
KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA Ni Made Dwirawati; Ni Luh Putu Wiagustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.06.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.i06.p01

Abstract

Initial Public Offering (IPO) dilakukan dengan melakukan penawaran saham perusahaan kepada publik. Tujuan dari penelitian adalah untuk mengetahui perbedaan kinerja keuangan sebelum dan sesudah IPO pada perusahaan di BEI menggunakan metode Du Pont System berdasarkan rasio NPM, TATO, ROI, EM, dan ROE. Populasi penelitian yaitu perusahaan yang melakukan IPO di BEI pada tahun 2017-2019 dengan jumlah 148 perusahaan dan jumlah sampel sebanyak 108 perusahaan. Pengumpulan data menggunakan observasi non partisipan dengan teknik pengambilan sampel yaitu simple random sampling berdasarkan rumus Slovin. Metode dalam penelitian adalah metode kuantitatif dan jenis dari penelitian adalah deskriptif komparatif. Teknik analisis data dilakukan menggunakan paired sample t-test dengan tingkat signifikansi 5%. Hasil dari penelitian ini adalah tidak adanya perbedaan yang signifikan pada kinerja keuangan perusahaan sesudah IPO, dimana nilai NPM, TATO, ROI, EM, dan ROE setelah IPO mengalami penurunan. Hal ini berarti kinerja keuangan perusahaan sesudah IPO menunjukkan kondisi yang kurang baik. Penelitian ini diharapkan mampu memberikan tambahan informasi bagi perusahaan dan menjadi sumbangan pemikiran dalam pengambilan keputusan yang berkaitan dengan analisis perbedaan kinerja keuangan sebelum dan sesudah IPO.
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMEDIASI Cindy Maharani Putri; Ni Luh Putu Wiagustini
E-Jurnal Manajemen Vol 14 No 4 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2025.v14.i4.p02

Abstract

Perusahaan sektor industri barang konsumsi merupakan perusahaan yang memiliki peran penting dalam pertumbuhan ekonomi karena produk yang dihasilkan digunakan sehari-hari oleh masyarakat. Nilai perusahaan mencerminkan kinerja dan prospek perusahaan di mata investor. Penelitian ini bertujuan untuk menganalisis terkait pengaruh leverage dan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai pemediasi. Penelitian ini dilakukan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian diperoleh melalui metode sensus, yaitu seluruh 62 perusahaan yang diamati selama periode 2021–2023, sehingga diperoleh total pengamatan yaitu 186 data pengamatan. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa leverage berpengaruh positif dan signifikan terhadap nilai perusahaan serta profitabilitas. Sebaliknya, ukuran perusahaan tidak menunjukkan pengaruh signifikan terhadap profitabilitas maupun nilai perusahaan. Profitabilitas terbukti memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, profitabilitas mampu memediasi hubungan antara leverage dan nilai perusahaan, tetapi tidak mampu memediasi hubungan antara ukuran perusahaan dan nilai perusahaan. Temuan ini mengindikasikan bahwa profitabilitas memiliki peran penting dalam meningkatkan nilai perusahaan, terutama dalam konteks struktur modal yang digunakan oleh perusahaan. Consumer goods industry companies play an important role in economic growth, as the products they produce are used daily by the public. Firm value reflects a company's performance and prospects in the eyes of investors. This study aims to analyze the influence of leverage and firm size on firm value, with profitability as a mediating variable. The research was conducted on consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The sample was obtained using a census method, involving all 62 companies observed over the 2021–2023 period, resulting in a total of 186 observations. The method used is a quantitative approach with path analysis techniques. The results show that leverage has a positive and significant effect on both firm value and profitability. Conversely, firm size does not have a significant effect on profitability or firm value. Profitability has proven to have a positive and significant effect on firm value. Moreover, profitability can mediate the relationship between leverage and firm value, but not the relationship between firm size and firm value. These findings indicate that profitability plays an important role in increasing firm value, particularly in the context of a company’s capital structure.
Determinant Entrepreneurship Intention Based on Planned Behavior Theory: A Literature Review Barreto, Vital Nascimento; Putu Wiagustini, Ni Luh; Rahyuda, Henny; Ketut Sutrisna Dewi, Sayu
Asian Journal of Social and Humanities Vol. 3 No. 5 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i5.513

Abstract

The purpose of this study is to conduct a thorough literature review to identify the primary factors influencing entrepreneurial intention based on Planned Behavior Theory. By analyzing cognitive, social, and environmental dimensions, this study explores how these elements collectively shape an individual’s intention to pursue entrepreneurship. The review underscores the critical role of self-efficacy, where individuals' belief in their capabilities significantly impacts their entrepreneurial drive. Social influences, such as peer support, cultural norms, and family encouragement, further shape entrepreneurial intentions. Additionally, educational attainment plays a crucial role in providing individuals with the knowledge and skills necessary to identify business opportunities and manage risks effectively. Economic conditions, including market stability and access to funding, also act as external factors that either promote or hinder entrepreneurial pursuits. This study not only consolidates existing research but also identifies gaps in the current literature, particularly the need for cross-cultural studies and deeper analyses of how emerging technologies influence entrepreneurial behavior. The findings contribute to a more nuanced understanding of entrepreneurship intention and provide insights for policymakers, educators, and aspiring entrepreneurs. Future research should focus on longitudinal studies and the impact of evolving economic landscapes to develop more comprehensive strategies that foster entrepreneurship.
Co-Authors AAIN Marhaeni Alvita Chatarine Anak Agung Dewi Hendrayani Anak Agung Gde Putu Widanaputra Anak Agung Gede Jayanarendra Anak Agung Istri Ngurah Marhaeni Armen Armen BARRETO, Vital Nascimento Cindy Maharani Putri Delsy Setiawati Ratu Edo Denny Hermawan Desak Ketut Sintaasih Desak Nyoman Widiasih Dewi, Luh Gede Krisna Dewi, Made Pratiwi Eka Putri Suryantari Gusti Ayu Diah Akua Miyanti Gusti Ayu Ketut Chandni Dewi Henny Rahyuda Herbet Bastian I G A Komang Trisnayanti I Gede Cahyadi Putra I Gede Kajeng Baskara I Gede Riana I Gusti Bagus Wiksuana I Ketut Mustanda I Ketut Yadnyana I Made Dwi Semara Putra I Made Suadnyana I Nyoman Kasih I Putu Sudana I PUTU SUDANA I Wayan Juniastina Putra I Wayan Ramantha Ica Rika Candraningrat Ida Ayu Dinda Pryanka Maharani Ida Ayu Eka Pramita Ida Ayu Nyoman Saskara Ida Ayu Putu Megawati Ida Ayu Wiranthari Dwinanda Ida Bagus Anom Purbawangsa Ida Bagus Dananjaya Ida Bagus Panji Sedana Ida Bagus Pradnyana Manuaba IGN Narindra Mandala JOÃO AMARAL Ketut Sutrisna Dewi, Sayu Komang Nehru Utamayasa Luh Gede Meydianawathi Luh Gede Meydianawthi Luh Gede Sri Artini Luh Nyoman Fajar Nur Ayu Luh Putu Eka Oktaviantari Luh Putu Erma Liestyasih Luh Putu Sukma Wahyuni Pratiwi Madalena Maria Made Amanda Dewanti, Made Amanda Made Intan Berliana Lestari Dewi Magna Mayputra Sumadi Mety Andriani Baitanu Miguel de Araujo Miguel de Carvalho Soares Ni Kadek Alit Pradina Putri Ni Kadek Meida Tiasita Ni Kadek Rory Ari Pertiwi Ni Ketut Rasmini Ni Ketut Sukanti Ni Komang Ayu Ariani ni luh astrid mayangsari Ni Luh Putu Budi Agustini Ni Luh Putu Nia Anggraeni Ni Made Dila Yuniari Mastuti Ni Made Dwirawati Ni Nyoman Yuliarmi Ni Nyoman Yuni Juwitaristanty Ni Putu Alma Kalya Almira Ni Putu Ayu Darmayanti Ni Putu Devi Anggarini Ni Putu Eka Kherismawati Ni Putu Mirah Darmayanti Ni Putu Natalia Ni Putu Novianti Wira Adnyani Ni Putu Pertamawati, Ni Putu Ni Putu Yeni Astiti Ni Wayan Dian Irmayani Ni Wayan Yulia Krusita Nyoman Abundanti Nyoman Raynaldi Rizky Margana Putu Agus Dwipayadnya Putu Ayu Supriati Putu Eka Maharani Putu Ery Setiawan Rintohan Malau Septia Wulandari Suarka Srinandari, Putu Riska Yunita Sudarsana Arka Y. Yudha Dharma Putra Yohana Mutiara L. Situmeang