Articles
<![CDATA[Pengaruh Perubahan Leverage pada Manajemen Laba ]]>
<![CDATA[S. Agus Andy Surya Dharma]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p01
<![CDATA[This research analyses the effect of changes in leverage on earnings management. Changes in leverage are changes in debt-to-equity ratio from previous years, and earnings management is measured by discretionary accruals estimated by the Modified Jones Model. Return to equity, net profit margin, company size, return on assets, and the level of leverage are treated as control variables. They are identified from the results of previous researches. The research population is nonfinancial companies listed in the Bursa Efek Indonesia in 2018. Sample size is calculated using the Slovin Formula, resulted in 225 companies in the sample which is further randomly stratified. Data were analyzed by multiple regression technique. Contrary to the hypothesis, changes in leverage are negatively affect earnings management. The result was probably caused by the fact that companies with improving leverage have much higher level of leverage than companies with worsening leverage from the previous year. Keywords: Agency Theory; Earnings Management; Leverage Change.]]>
<![CDATA[PECKING ORDER THEORY: PENGARUH PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN PADA KEPUTUSAN PENDANAAN PERUSAHAAN ]]>
<![CDATA[Putu Sri Mae Yanti Dewi]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 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[The aim of this research is to examine the validity of the pecking order theory in explaining companies’ preferences in making financing policy through two main factors, i.e. profitability and growth. This research was conducted on companies listed in the Indonesian Stock Exchange in 2011-2015. Sample chosen by non-probability sampling method with purposive sampling technique. The analysis technique used was logistic regression. Based on the results of the analysis using 90 companies as sample, it can be concluded that: (1) profitability has no effect on financing policy, and (2) contrary to the research hypothesis, growth has negative effect on financing policy. The result indicates that the order of financing preferences in Indonesia is not in accordance with the prediction of the pecking order theory.]]>
<![CDATA[Keterlibatan Perempuan, Selisih Kompensasi, dan Kinerja Keuangan ]]>
<![CDATA[Elizabeth Karina Adji]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 3 (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.i03.p08
<![CDATA[The purpose of the study was to see the effect of women's involvement in the board of directors on the company's financial performance. The researcher also added the variable of director compensation difference as a moderator variable on the effect of women's involvement in the board of directors on the company's financial performance. The sample used in this study was taken by purposive sampling method and obtained 211 observation samples. This study uses Partial Least Square (PLS) Regression Model analysis to answer the two hypotheses proposed. The results showed that the involvement of women in the board of directors can positively affect the company's financial performance and the difference in compensation in the board of directors can weaken the effect. The results of the research are expected to be a reference for the authorities specifically in considering the involvement of women in the board of directors and determining the compensation gap, because it can affect financial performance. Keywords: Women Involvement; Top Management; Board Of Directors Compensation Gap; Company's Financial Performance.]]>
<![CDATA[Pengaruh Modal Intelektual pada Rasio Price to Book Value ]]>
<![CDATA[Erlangga Suryarahman]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 2 (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.v22.i02.p10
<![CDATA[The purpose of this research is to examine the effect of intellectual capital consisting of value added capital employed (VACA), value added human capital (VAHU) and structural capital value added (STVA) on price to book value ratio. This study uses secondary data from all companies listed on the Indonesia Stock Exchange in 2016 with a population of 539 companies. The method of determining the sample is simple random sampling with the determination of the number of samples using Slovin formula that gives 230 companies. Hypothesis testing in this research is done by multiple linear regression analysis technique with a significance level of 5 percent (0.05). The analysis results show that VACA and STVA have a positive effect on price to book value ratio, while VAHU has no effect on price to book value ratio. Suggested for the company, should pay attention to the management of capital employed and structural capital so that resources are used effectively and can create value added for the company. Keywords: Profitability, growth opportunity, liquidity, capital structure, firm value]]>
<![CDATA[Perbandingan Reaksi Pasar atas Seasoned Equity Offering dengan Tujuan Investasi dan Membayar Utang ]]>
<![CDATA[Ni Komang Bella Sri Lestari]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p15
<![CDATA[This research compares market reaction to seasoned equity offering (SEO) with investment purpose and debt repayment purpose. The research was triggered by pecking order theory’s. The sample of this research is 62 Indonesian public companies that carried out SEO during the 2013 to 2019 period. The SEO announcement date is used as event date. The event window is five days around the event date. Abnormal return is measured by market-adjusted model. The result of independent sample t-test shows that market reaction to SEO with investment purpose is better than market reaction to SEO with debt repayment purpose. Average cumulative abnormal return (CAR) of SEO with investment purpose is 0.038 and for SEO with debt repayment purpose is minus 0.006. The difference is statistically significant (p-value=0.011). Therefore, it is concluded that markets response to additional equity offering, in this case using SEO, depends on the purpose of the SEO. Keywords: Seasoned Equity Offering; Market Reaction; Abnormal Return; Market-Adjusted Model.]]>
<![CDATA[Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Ni Nengah Witri Astiti]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p14
<![CDATA[Global warming is one of the environmental problems that causes climate change, especially related to corporate carbon emissions. This study aims to examine the factors that influence the disclosure of carbon emissions. This research was conducted on all companies listed on the Indonesia Stock Exchange that revealed information related to carbon emissions in the annual report in 2018. The sample in this research was selected purposively, producing samples with 37 companies. The data analysis technique in this research is multiple linear regression. The analysis shows that company the type of industry and good corporate governance has a positive effect, while leverage has a negative effect on disclosure of carbon emissions. Company size and profitability do no affect carbon emissions disclosure. Keywords: Global Warming; Climate Change; Carbon Emission Disclosures.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN PADA KETEPATWAKTUAN LAPORAN KEUANGAN ]]>
<![CDATA[Ni Wayan Ajeng Ferdina]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 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[Information in the financial statements is used for decision making purposes and therefore timeliness of financial statements is very important. The purpose of this research is to analyze factors that affect the timeliness of financial statements of companies in the manufacturing sector listed in Indonesia Stock Exchange. Variables that consist of profitability, leverage, liquidity, and firm size are factors that are tested in this research. By the method of purposive sampling, this research uses 336 samples during the period of 2012-2015. Methods of data collection in this research is non-participant observation and the technique of data analysis is logistic regression. The result of the analysis shows that profitability and firm size have positive effect while leverage has negative effect. Liquidity has no effect in the timeliness of financial statement.]]>
<![CDATA[Locus Of Control Pemoderasi Pengaruh Kecerdasan Intelektual, Emosional, dan Spiritual Pada Keputusan Etis Konsultan Pajak ]]>
<![CDATA[I Made Indra Pratama]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 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.v22.i01.p23
<![CDATA[This study aims to examine the influence of intellectual, emotional, and spiritual intelligence on ethical decisions of tax consultants with locus of control as a moderating variable. The research population is all tax consultants who work at tax consultancy office in Bali area. The sample of research is determined by using purposive sampling method, the criterion used is a tax consultant who has at least one certificate brevet. Data analysis technique used in this research is multiple linear regression analysis and moderates regression analysis. The test results prove that intellectual intelligence variables affect the ethical decisions, emotional intelligence affects ethical decisions, spiritual intelligence influences ethical decisions. Locus of control moderate the influence intellectual intelligence, emotional intelligence, and spiritual intelligence on ethical decisions. Keywords: Intellectual intelegence, emotional, spiritual, locus of control]]>
<![CDATA[Pengaruh PAD, DAU dan DAK pada Alokasi Belanja Modal dengan Pendapatan Per Kapita Sebagai Pemoderasi ]]>
<![CDATA[Desak Made Mya Yudia Sari]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 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.v22.i03.p16
<![CDATA[Capital expenditures are budget expenditurse for acquisition of property, plant and other assets that provide benefits over one accounting period. Capital expenditure has an important influence on the economic growth of a region and helps moving the regional economy. Factors affecting capital expenditures include local revenues, general allocation funds and special allocation funds. The purpose of this study is to determine the effect of local revenues, general allocation funds, and special allocation funds in the allocation of capital expenditures in the regencies / cities in Bali and to determine whether the influence of local revenue, general allocation funds and special allocation funds on the allocation of capital expenditure is moderated by per capita income. The sample of this research is government of Regency / City in Bali during the period of 2012-2016, resulting in of 45 observation. Data analysis techniques used are multiple linier regression analysis and moderated regression analysis. Based on the results of the analysis it is known that the local revenue and special allocation funds have positive effects on the allocation of capital expenditure while the general allocation fund does not affect the allocation of capital expenditure. Per capita income does not moderate the effects of local revenue, general allocation funds and special allocation funds on capital expenditure allocations. Keyword: Original local government, general allocation funds, special allocation fund, percapita income, andcapital expenditure]]>
<![CDATA[Reaksi Pasar Atas Right Issue ]]>
<![CDATA[Jacqueline Immanuele Firstiany]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 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.v27.i01.p11
<![CDATA[Right issue is one of corporate actions that can affect the number and price of shares in the market. The information content from the announcement of the rights issue becomes important, because it can make the market react to the announcement. This study aims to examine the information content of the announcement of the rights issue at the Indonesia Stock Exchange with a research period of 10 years, from 2008 to 2017. Testing the information content of an event such as the announcement of the rights issue generally uses event study. The event window used in this study is 5 days using market-adjusted model in calculating abnormal returns. The sample of this study is 146 companies which were determined by purposive sampling method. Different from those hypothesized, the results of the one sample t-test indicates that the market does not react to the announcement of rights issue. Keywords: Right issue, market reaction, event study, market-adjusted model, abnormal return]]>
