Articles
<![CDATA[Pengaruh Investment Opportunity Set, Likuiditas, dan Ukuran Perusahaan Pada Kualitas Laba ]]>
<![CDATA[Kadek Agustina Anggara Jaya]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 3 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v21.i03.p18
<![CDATA[ABSTRAK Tujuan penelitian ini adalah menganalisis secara empiris pengaruh investment opportunity set, likuiditas, dan ukuran perusahaan pada kualitas laba. Kualitas laba merupakan kualitas informasi laba yang tersedia dalam laporan keuangan yang mencerminkan kinerja perusahaan yang sesungguhnya. Kualitas laba tersebut tercermin dalam respon investor atas laba yang dipublikasi. Dalam penelitian ini kualitas laba diukur dengan earnings response coefficient. Dalam pengukuran tersebut, abnormal return dihitung menggunakan market-adjusted model dengan tanggal publikasi laporan keuangan sebagai event date dengan event window selama lima hari di sekitar tanggal tersebut. Data yang digunakan dalam perhitungan earnings response coefficient adalah 20 amatan laba triwulanan. Unexpected earnings dihitung dengan model random walk, yang dinyatakan dalam bentuk selisih earnings per share dari jumlah pada periode sebelumnya dibagi dengan ekuitas. Market value to book value of assets digunakan sebagai proksi investment opportunity set. Likuiditas diukur dengan current ratio, dan ukuran perusahaan diukur dengan logaritma natural total aset. Sampel penelitian terdiri atas 84 perusahaan yang dipilih dengan menggunakan metode proportional stratified random sampling dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada akhir tahun 2015. Pengujian hipotesis dilakukan dengan teknik analisis regresi linear berganda. Hasil analisis tersebut menunjukkan bahwa investment opportunity set berpengaruh negatif pada kualitas laba, likuiditas tidak berpengaruh pada kualitas laba, dan ukuran perusahaan berpengaruh positif pada kualitas laba. Kata Kunci: Kualitas Laba, Earnings Response Coefficient, Investment Opportunity Set, Likuiditas, Ukuran Perusahaan.]]>
<![CDATA[Reaksi Pasar Terhadap Pengumuman Pergantian CEO di Bursa Efek Indonesia ]]>
<![CDATA[I Kadek Diky Agusnawan]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i03.p30
<![CDATA[Announcement of CEO turnover indicates a change in company management in order to improve company performance. The purpose of this study is to test whether the capital market reacts to CEO turnover announcements. This study uses event study method and the sample was selected purposively. The research sample consisted of 79 companies listed in the IDX. Based on the results of the analysis it is found that there are no abnormal returns around the CEO turnover announcement. The results shows that there is no information content in the CEO turnover announcement. The results of this study is consistent with the research of Warner et al., (1998) and Setiawan (2008). The results of the study is not consistent with the research of Weisbach (1988), Kang and Shivdasani (1996), Derment-Ferere and Renneboog (2000), Bahtera (2017). Keywords: Chief executive officer, cumulative abnormal return, market reaction]]>
<![CDATA[Pengaruh Komponen Kecerdasan Emosional pada Pemahaman Akuntansi ]]>
<![CDATA[Made Sukma Mutiara Pramita Sari]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v28.i01.p18
<![CDATA[Accounting education in college is intended to educate students to work as professional accountants with knowledge in accounting. Understanding of accounting is the process to understand accounting both as knowledge and as a process or practice. Understanding of accounting can be influenced by emotional intelligence of each individual. The purpose of this study is to determine the effect of the components of emotional intelligence on accounting understanding. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples was 111 students, using non probability sampling methods. Data collection is conducted through a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was found that the components of emotional intelligence had positive effects on accounting understanding. The higher self-recognition, self-control, motivation, empathy and social skills, the higher the understanding of accounting. Keywords: Accounting, emotional intelligence, accounting students.]]>
<![CDATA[Pengaruh Ukuran dan Umur Pada Kinerja Reksa Dana Saham di Indonesia ]]>
<![CDATA[I Gusti Ayu Prima Asriwahyuni]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 2 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v21.i02.p22
<![CDATA[Investasi Reksa dana merupakan salah satu bentuk investasi yang tersedia di pasar modal. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dan umur terhadap kinerja reksa dana. Kinerja reksa dana diukur dengan menggunakan Sharpe Ratio. Ukuran reksa dana dihitung berdasarkan jumlah dana kelolaan dan umur reksa dana dihitung berdasarkan tanggal efektif reksa dana tersebut ditawarkan. Data yang digunakan berupa Nilai Aktiva Bersih reksa dana saham, BI Rate dan prospektus 47 reksa dana saham yang dijadikan sampel dengan periode penelitian selama tahun 2012-2016. Metode penelitian ini menggunakan uji regresi linear berganda dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heteroskedastisitas. Metode yang digunakan dalam pengujian hipotesis adalah Uji Koefisien Determinasi, Uji F dan Uji Hipotesis. Hasil analisis menunjukkan bahwa ukuran reksa dana berpengaruh positif pada kinerja reksa dana saham. Umur reksa dana tidak berpengaruh terhadap kinerja reksa dana saham di Indonesia. Hasil dari uji F yang dilakukan menunjukkan bahwa ukuran reksa dana dan umur reksa dana berpengaruh secara simultan pada kinerja reksa dana saham.]]>
<![CDATA[Disappearing Anomaly di Bursa Efek Indonesia ]]>
<![CDATA[A.A. Rai Niti Darmika Sukawati]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 2 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i02.p08
<![CDATA[The purpose of this research is to analyze whether there is a disappearing anomaly on the Indonesia Stock Exchange, especially for the Monday effect and January effect. The analysis was carried out by comparing the two anomalies in two periods, namely 2011 to 2015 and 2016 to 2020. The study used a sample of companies that were consistently listed on the Kompas100 Index during the observation period, with a total sample consisting of 42 companies. The analysis technique used is a different test with independent sample t-test. The test results show that the Monday effect in the 2016-2020 period is significantly lower than the Monday effect for the 2011-2015 period, but there is no significant difference in the January effect in the two periods. Keywords: Disappearing Anomaly, January effect, Monday effect.]]>
<![CDATA[Sikap, Lingkungan Keluarga, Pengetahuan Investasi, dan Niat Mahasiswa Berinvestasi Saham ]]>
<![CDATA[Ni Luh Putu Karisma Julianti]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 2 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i02.p09
<![CDATA[Investment is the placement of a number of funds at this time to obtain profits in the future. The fact is that currently only a small percentage of students intend to invest. The purpose of this study is to provide empirical evidence regarding the effect of attitudes, family environment, and investment knowledge on students' intentions to invest in stocks. The three independent variables are derived from the theory of planned behavior.This research is located at Udayana University. This study uses quantitative methods. Sampling using purposive sampling methodobtained 154 samples from the research population, namely students of the Faculty of Economics and Business, Udayana University. Data were collected through the distribution of questionnaires. The analysis technique used is multiple linear regression. Theresults of data analysis show that attitudes, family environment, and investment knowledge have an effectpositive on the intention of students to invest in stocks. Keywords:Attitude;Family Environment;Investment Knowledge;Intention]]>
<![CDATA[PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN PADA EARNINGS RESPONSE COEFFICIENT ]]>
<![CDATA[I Putu Yuda Mahendra]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Penelitian ini menganalisis pengaruh profitabilitas, struktur modal, dan ukuran perusahaan pada earnings response coefficient. Earnings response coefficient merupakan salah satu indikator kualitas laporan keuangan yang dihitung berdasarkan reaksi investor atau perubahan harga saham atas informasi laba akuntansi. Penelitian ini dilakukan pada perusahaan yang terdaftar pada Indeks Kompas 100 Bursa Efek Indonesia periode 2011-2015. Saham perusahaan yang terdaftar pada Indeks Kompas 100 mewakili sekitar 70 sampai 80 persen dari total nilai kapitalisasi pasar seluruh saham yang tercatat di Bursa Efek Indonesia. Dengan demikian maka investor dapat melihat kecenderungan arah pergerakan pasar dengan mengamati pergerakan Indeks Kompas 100. Earnings response coefficient diestimasi dengan meregresi cummulative abnormal return pada unexpected earnings. Cummulative abnormal return dihitung dengan menggunakan market-adjusted model dengan event window selama 5 hari di sekitar event date. Dalam penelitian ini, unexpected earnings adalah laba periode ini yang diatribusikan kepada pemegang saham dikurangi laba periode sebelumnya, yang dihitung dengan menggunakan data triwulanan. Variabel profitabilitas diukur dengan return on asset, struktur modal diukur dengan debt to equity ratio, dan ukuran perusahaan diukur dengan logaritma natural aset total. Pemilihan sampel menggunakan metode purposive sampling. Data diperoleh dengan mengakses laman Bursa Efek Indonesia dan laman Dunia Investasi. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif pada earnings response coefficient, sementara struktur modal dan ukuran perusahaan tidak berpengaruh pada earnings response coefficient. Kata Kunci: earnings response coefficient, profitabilitas, struktur modal, ukuran perusahaan.]]>
<![CDATA[KEPERCAYAAN DIRI SEBAGAI PEMODERASI PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI ]]>
<![CDATA[Ni Putu Ria Arista Dewi]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study is to examine self confidence as a moderating factor in the effect of emotional intelligence and learning behavior on comprehension level accounting. This study uses primary data that was collected using a questionnaire as an instrument of data collection. Respondents are students majoring in Accounting S1 Program at the Faculty of Economics and Business, University of Udayana, class of 2012. The sampling method in this research is probability sampling method with simple random technique. The number of questionnaires distributed was 207 questionnaires, while those that can be used for further analysis was 136 questionnaires. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the analysis, it is found that emotional intelligence positively affects level of understanding in accounting. Learning behavior positively affect the level of understanding of accounting. Confidence moderate the impact of emotional intelligence and learning behavior on the level of understanding of accounting.]]>
<![CDATA[Komponen Theory of Planned Behavior pada Perilaku Disfungsional Auditor BPK RI Perwakilan Bali ]]>
<![CDATA[Ni Made Karina Dwitya Savitri]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 8 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i08.p09
<![CDATA[This study seeks to analyze the elements of the theory of planned behavior (TPB) influence on the dysfunctional intentions and behavior among the auditors of The Audit Board of Indonesia (BPK RI) Representative of Bali Province. Data were collected from 60 auditors through purposive sampling technique using questionnaires. Data analyzed using linear regression analysis techniques with using SPSS software. The analysis results implied that auditors' permissive attitude towards dysfunctional behavior and perceived control in the form of ease of performing dysfunctional behavior have a positive influence on auditors' intention to engage in dysfunctional behavior. However, subjective norms have no influence on auditors' intention to engage in dysfunctional behavior. Furthermore, the intention to behave dysfunctionally has a positive effect on the dysfunctional behavior of BPK RI Representative of Bali Province auditors. Keywords: Theory of Planned Behavior; Attitude; Subjective Norm; Percieved Behavioral Control; Dysfunctional Audit Behavior]]>
<![CDATA[GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH DIVERSIFIKASI OPERASI DAN DIVERSIFIKASI GEOGRAFIS PADA MANAJEMEN LABA ]]>
<![CDATA[Ni Luh Kusumayani]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The study aims to reexamine the influence of operating diversification and geographical diversification on earnings management with good corporate governance (GCG) as moderating factor. The study was conducted on companies listed in the Indonesia Stock Exchange in 2010-2014 according to criteria purposive sampling. Data were analyzed by the use of multiple linear regression test and Moderated Regression Analysis. Modified Jones Model is used to detect earnings management. Operating diversification and geographical diversification is measured by the number of segments reported on the company's financial statements. GCG is measured by the score of companies in the Corporate Governance Perception Index. Based on research with 27 sample companies, it is known that operating diversification does not affect earnings management, whereas positive effect of geographical diversification. The study also found that GCG does not moderate the effect of operating diversification to earnings management, but weakens the influence to geographical diversification in earnings management.]]>
