Articles
<![CDATA[Pengaruh Komponen RGEC Pada Return Saham ]]>
<![CDATA[Kadek Hira Mahandari]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 1 (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.v23.i01.p21
<![CDATA[Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh komponen RGEC pada return saham. Penilaian tingkat kesehatan bank berdasarkan Peraturan Bank Indonesia Nomor 13/1/PBI/2011 dilakukan dengan menggunakan metode Risk Profile, Good Corporate Governance, Earnings, Capital (RGEC). Dalam penelitian ini variabel independen yang digunakan yaitu Risk Profile diukur dengan menggunakan Non Performing Loan, dan Loan to Deposit Ratio, Good Corporate Governance, Earnings diukur dengan menggunakan Return On Assets, dan Capital diukur dengan menggunakan Capital Adequacy Ratio. Return Saham dalam penelitian ini digunakan sebagai variable dependen. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di BEI tahun 2014-2016. Jumlah sampel yang diambil sebanyak 20 perusahaan, dengan metode purposive sampling. Metode pengumpulan data dalam penelitian ini adalah observasi non partisipan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa NPL berpengaruh negatif pada return saham, sedangkan LDR, GCG, ROA dan CAR berpengaruh positif pada return saham.]]>
<![CDATA[Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa ]]>
<![CDATA[Putu Surya Adi Tama]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 1 (2020) ]]>
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.2020.v30.i01.p06
<![CDATA[This study aims to identify, analyze, and describe the accountability of village governments in the management of village fund allocation in 2018 budget year which includes the planning, implementation and accountability phases in Tumbu Village, Karangasem, so that it can be used by the government so that government organizations can run well, and efficiently. In this study, qualitative approach with descriptive analysis method was used. The results of the research indicate that administratively the Tumbu Village Government has been transparent and accountable in every stage of planning, implementation, and accountability of village fund allocation. However, the village government still finds it difficult to prepare the Budget Realization Report for the Implementation of the Budget Year 2018, so that the sub-district government needs to provide assistance and guidance. Keywords: Accountability; Village Government; Management; Village Fund Allocation; Planning; Implementation.]]>
<![CDATA[KARAKTERISTIK PERSONAL SEBAGAI PEMODERASI PENGARUH PENGANGGARAN PARTISIPATIF DAN KETERLIBATAN KERJA PADA SENJANGAN ANGGARAN ]]>
<![CDATA[Putu Aninsa Anggariani Putri]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 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[This research aimed to investigate the influence of participatory budgeting, and job involvement on budgetary slack, with personal characteristics as a moderating influence participatory budgeting and job involvement of the budgetary slack. The population in this study were all officers/employees who are directly involved in the preparation of the budget in Village Credit Institutions (LPDs) in Denpasar. This study uses purposive sampling method. Data are collected by using questionnaires. The data analysis technique used in this research is moderated regression analysis (MRA). The results shows that participatory budgeting has positive influence on budgetary slack. Work engagement negatively affect budgetary slack. Personal characteristics weaken the impact of participatory budgeting and job involvement on budgetary slack in LPDs Denpasar.]]>
<![CDATA[PENGARUH VARIABEL EKONOMI MAKRO PADA RETURN SAHAM LQ45 DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ni Made Mirayanti]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 1 (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[Tujuan penelitian ini adalah mengetahui pengaruh variabel-variabel ekonomi makro pada return saham LQ45 di Bursa Efek Indonesia. Penelitian ini menggunakan perusahaan yang termasuk dalam indeks LQ45 di Bursa Efek Indonesia sebanyak enam periode dari tahun 2013-2016 sebagai sampel. Jumlah sampel awal adalah 270 amatan, namun terdapat empat amatan yang teridentifikasi sebagai outlier sehingga dikeluarkan dari sampel yang kemudian dianalisis lebih lanjut. Teknik analisis yang digunakan adalah teknik analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa terdapat pengaruh positif antara inflasi dan return saham perusahaan yang termasuk dalam indeks LQ45 di Bursa Efek Indonesia. Temuan tersebut berarti peningkatan inflasi berdampak pada meningkatnya return saham. Variabel tingkat suku bunga dan nilai tukar rupiah memiliki pengaruh dengan arah negatif pada return saham perusahaan yang termasuk Indeks LQ45. Hal tersebut berarti bahwa jika tingkat suku bunga dan nilai tukar rupiah meningkat maka return saham akan menurun. Variabel produk domestik bruto dan jumlah uang beredar tidak memiliki pengaruh pada return saham perusahaan yang termasuk Indeks LQ45 di Bursa Efek Indonesia. Sesuai dengan hasil penelitian ini, untuk dapat memaksimalkan return yang akan diperoleh dari investasi saham, penting bagi investor untuk memperhatikan tingkat inflasi, nilai tukar rupiah terhadap dolar AS, dan tingkat suku bunga BI karena ketiga faktor tersebut terbukti mempengaruhi return saham.]]>
<![CDATA[Perbandingan Pengaruh Laba dan Value Added pada Return Saham ]]>
<![CDATA[Gentha Putri Wardana]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 2 (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.v27.i02.p08
<![CDATA[The information of value added is considered to be a better company performance measure and has better association on stock returns compared to earning information that is often used. This study aims to compare the relative information content of earnings and value added in explaining stock returns. This research conducted on all companies listed on the Indonesia Stock Exchange in 2013-2017. 308 samples were taken using random sampling method. The data analysis technique was simple linear regression. It was found that EVA and FVA as proxies of value added outperformed earnings. EVA is also found to be more associated with stock returns compared to FVA. The theoretical implication is in addition to references to further research regarding company performance measurement and stock returns. The practical implications is a matter of consideration for investors to make investment decisions and reference for corporate in financial decision making according to preferences of shareholders. Keywords: Earning, economic value added, financial value added, stock return, relative information content]]>
<![CDATA[Pengaruh Pengendalian Anggaran pada Senjangan Anggaran dan Orientasi Jangka Pendek Manajer ]]>
<![CDATA[Ninis Novitasari]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 3 (2015) ]]>
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[Budgetary control is a means of control in an organization with the establishment of standards targets regarding revenue and expenditure as well as continuous monitoring of performance by comparing the budget with its best estimate. With the control of the budget raises two consequences that budgetary slack and short-term orientation managers. This study aims to determine the effect on the budgetary control budgetary slack and short-term orientation in the manager-star hotels in Badung. Three star hotels and above chosen as the study site because in general with the classification utilizing the budget as a management tool. Samples are taken as many as 110 managers of 67 luxury hotels in Badung, with purposive sampling method. The analysis technique used is a simple linear analysis. These results indicate that the negative effect on the budgetary control budgetary slack and positive effect on short-term orientation managers. With the tight budget control, the slack in the budget can be minimized, but on the other hand tight budget control lead managers will be more oriented towards short-term performance and will hamper long-term innovations.]]>
<![CDATA[Effect of Liquidity, Debt Policy, Company Growth, Board of Commissioners and Audit Committee on Dividend Policy ]]>
<![CDATA[Putu Desy Pirdayanti]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 3 (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.i03.p02
<![CDATA[This study aims to obtain empirical evidence regarding the effect of liquidity, debt policy, company growth, board of commissioners and audit committee on dividend policies of manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sampling. The samples taken were 30 companies with 170 observations, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation. Based on the results of research, debt policy and company growth have a negative effect on dividend policy, while liquidity, board of commissioners and audit committee have no significant effect on dividend policy. Keywords : Dividend policy, liquidity, debt policy, growth, board of commissioners, audit committee.]]>
<![CDATA[Respon Pasar Terhadap Pengumuman Akuisisi pada Perusahaan Pengakuisisi yang Terdaftar di BEI Tahun 2013-2017 ]]>
<![CDATA[Putri Larasati]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 1 (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.v24.i01.p19
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai respon pasar terhadap pengumuman akuisisi. Apabila terdapat kandungan informasi dalam pengumuman akuisisi, investor akan bereaksi dan mengakibatkan perubahan harga saham. Respon pasar dalam penelitian ini diukur dengan abnormal return, yaitu selisih antara return ekspektasian dan return realisasi. Abnormal return dalam penelitian ini diestimasi dengan menggunakan market-adjusted model, yang menggunakan data IHSG sebagai perhitungan untuk mendapatkan return ekspektasi. Jenis penelitian yang digunakan adalah kuantitatif. Sampel ditentukan melalui metode non probability dengan teknik purposive sampling. Jumlah perusahaan yang digunakan dalam penelitian ini berjumlah 51 perusahaan yang melakukan akuisisi dan merupakan perusahaan publik yang listing di Bursa Efek Indonesia (BEI) periode 2013-2017. Penelitian ini menggunakan uji one sample t-test. Hasil dari penelitian ini menunjukkan bahwa tidak terdapat respon pasar terhadap pengumuman akuisisi pada perusahaan pengakuisisi. Hal ini dibuktikan dengan signifikansi CAR sebesar 0,458 yang lebih besar dari 0,05. Kata Kunci:abnormal return, respon pasar, akuisisi]]>
<![CDATA[Perbandingan Reaksi Pasar Antara Perusahaan Klien Big Four dan Non-Big Four atas Pengumuman Stock Split ]]>
<![CDATA[Ni Putu Yunita Chandra]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 4 (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.i04.p08
<![CDATA[Tujuan penelitian ini untuk membandingkan reaksi pasar atas pengumuman stock split antara perusahaan klien KAP big four dan non-big four. Penelitian ini dilakukan dengan menggunakan pendekatan event study. Event window yang digunakan yaitu selama tujuh hari pengamatan dengan event date yaitu tanggal RUPS. Reaksi pasar dalam penelitian ini akan diproksi dengan cumulative abnormal return. Metode penentuan sampel menggunakan metode purposive sampling. Jumlah sampel penelitian yaitu 95 perusahaan, dengan 44 perusahaan klien big four dan 51 perusahaan klien non-big four. Teknik analisis data yang digunakan adalah independent sample t-test untuk membandingkan reaksi pasar antara perusahaan klien big four dan non-big four atas pengumuman stock split. Penelitian menunjukan hasil yaitu tidak ada perbedaan reaksi pasar antara perusahaan klien big four dan non-big four atas pengumuman stock split. Kata Kunci: Pengumuman Stock Split; Return Abnormal; Reputasi KAP]]>
<![CDATA[PENGARUH PERTUMBUHAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN DIVIDEN PADA KINERJA PERUSAHAAN ]]>
<![CDATA[Ni Nyoman Ayu Armini]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 2 (2015) ]]>
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[This research was conducted to determine the effect of company’s growth, management ownership and dividend policy on the company performance. The population in this research are companies which listed in capital market and the number is not known or called infinite population. Sampling method uses purposive sampling method and obtained 314 sample which satisfies the criteria with number of observations is 912. The company performance is measured by Tobin's Q ratio The method that used for hypothesis test is multiple regressions analysis. The results showed that the company’s growth and managerial ownership has no effect on the company performance. While the dividend policy has positive effect on company performance. The results of this study do not support the agency theory, but supports the bird in the hand theory that proposed by Gordon and Lintner.]]>
