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All Journal Signifikan : Jurnal Ilmu Ekonomi 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 Bisnis dan Kewirausahaan
I Gusti Bagus Wiksuana
Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PERANAN CORPORATE SOCIAL RESPONSIBILITY DALAM MEMODERASI PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ni Made Intan Wulandari; I Gusti Bagus Wiksuana
E-Jurnal Manajemen Vol 6 No 3 (2017)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan untuk mengetahui peranan Corporate Social Responsibility dalam memoderasi pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan manufaktur yang terdaftar di BEI pada tahun 2011-2015.   Populasi dalam penelitian ini berjumlah 128 perusahaan dan setelah melalui metode purposive sampling, jumlah sampel yang digunakan dalam penelitian ini menjadi 37 perusahaan dengan 185 total pengamatan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data annual report yang diunduh dari website BEI. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Penelitian ini menemukan bahwa leverage dan ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan sedangkan profitabilitas berpengaruh negatif tidak signifikan terhadap nilai perusahaan. Corporate Social Responsibility (CSR) sebagai variabel pemoderasi mampu memoderasi pengaruh profitabilitas dan leverage terhadap nilai perusahaan tetapi tidak mampu memoderasi pengaruh ukuran perusahaan terhadap nilai perusahaan.
ANALISIS KINERJA SAHAM SEBELUM DAN SESUDAH STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I Gusti Ayu Winda Swari; I Gusti Bagus Wiksuana
E-Jurnal Manajemen Vol 4 No 1 (2015)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The company’s stock price are too high hard to reach by investors, therefore companies do stock split to more liquid stocks trading. The purpose of this research was to determine the performance of the stock before and after the stock split at the company listed in Indonesia Stock Exchange. This study used a non-participant observation method  to observe the official website of the Stock Exchange (www.idx.co.id). The population of this research is the company that do the stock split in 2012-2013. The samples was 20 companies which are taken by census sampling method and the data analysis technique used is paired sample t-test. The final results indicate there are differences stock returns before and after stock split but not significantly.
Variabel Yang Memengaruhi Risiko Investasi Saham Pada Perusahaan Farmasi di Bursa Efek Indonesia Helena Oktaviana Simamora; I Gusti Bagus Wiksuana
E-Jurnal Manajemen Vol 3 No 12 (2014)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to determine the effect of inflation, interest on deposits, the exchange rate against USD, capital structure, operating leverage, financial leverage, and liquidity of the company against the risk of stock investments in pharmaceutical companies in Indonesia Stock Exchange 2009-2013. This study used a non-participant observation method is to learn and see the published financial statements of pharmaceutical companies that went public on the official website of the Stock Exchange (www.idx.co.id), used a sample of 7 companies were taken by purposive sampling method and the data processed using multiple linear regression analysis techniques. The results of this study indicate that the company's capital structure and liquidity are positive and significant effect on the risk of stock investing, operating leverage is not positive and significant effect on the risk of stock investments, and inflation, interest on deposits, the exchange rate against USD and financial leverage partially negative effect and significant impact on the risk of stock investments in pharmaceutical companies in BEI 2009-2013.
RGEC SEBAGAI DETERMINASI DALAM MENANGGULANGI FINANCIAL DISTRESS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Ni Made Meliani Andari; I Gusti Bagus Wiksuana
E-Jurnal Manajemen Vol 6 No 1 (2017)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Financial distress merupakan suatu hal yang sering terjadi pada perusahaan perbankan akibat dari adanya kesulitan keuangan yang dialami oleh perbankan sebelum menghadapi kegagalan ataupun kebangkrutan. Agar perusahaan perbankan dapat mengatasi kondisi financial distress, maka perlu adanya penilaian terhadap tingkat kesehatan bank yakni dengan RGEC. Penelitian ini bertujuan untuk mengetahui signifikansi pengaruh loan to deposit ratio, non performing loan, return on assets, good corporate governance, dan capital adequacy ratio terhadap financial distress. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang diambil yakni 31 perbankan, dengan metode non probability sampling tepatnya metode sampling jenuh. Teknik analisis yang digunakan yaitu analisis regresi logistik. Berdasarkan hasil analisis data, diketahui bahwa ROA berpengaruh negatif signifikan terhadap financial distress. Hasil analisis menjelaskan bahwa ROA dapat digunakan sebagai tolak ukur dalam memprediksi terjadinya financial distress pada perusahaan perbankan.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PROPERTY DI BURSA EFEK I Dewa Ayu Indah Pratiwi; I Gusti Bagus Wiksuana
E-Jurnal Manajemen Vol 9 No 6 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.775 KB) | DOI: 10.24843/EJMUNUD.2020.v09.i06.p17

Abstract

Penelitian ini memiliki tujuan guna mengetahui pengaruh Struktur moddal, ukuran perusahaan, dan profitabilitas kepada Nilai perusahaan di perusahaan property & real estate di Bursa Efek Indonesia. Populasi yang diambil untuk penelitian ini yaitu perusahaan Sub sektor Properti & real estate . Penelitian ini memakai sampling jenuh dengan jumlah sampel sebanyak 40 perusahaan. Regresi linear berganda merupakan metode yang dipakai untuk melakukan analisis data dalam penelitian ini. Hasil penelitian menyatakan bahwa Struktur moddal mempengaruhi secara secara positif kepada Nilai Perusahaan. Hal ini dapat ditinjau dari nilai signifikansi sebesar 0,019 < 0,05 dengan nilai koefisien beta 0,077 bernilai positif. Ukuran Perusahaan mempengaruhi secara positif kepada Nilai Perusahaan. Hal ini dapat ditinjau dari nilai signifikansi sebesar 0,000 < 0,05 dengan nilai koefisien beta 0,300 bernilai positif. Profitabilitas mempengaruhi secara positif kepada Nilai Perusahaan. nilai signifikansi sebesar 0,024 < 0,05 dengan nilai koefisien beta 0,139 bernilai positif. Dengan kata lain semakin meningkat Profitabilitas akan semakin meningkatkan Nilai Perusahaan, sebaliknya jika Profitabilitas mengalami penurunan maka Nilai perusahaan akan mengikuti penutunan tersebut. Kata kunci: Struktur moddal, ukuran perusahaan,profitabilitas,dan nilai perusahaan
PENGUJIAN EFISIENSI PASAR DI BURSA EFEK INDONESIA I Gusti Ngurah Agung Putra Dwipayana; I Gusti Bagus Wiksuana
E-Jurnal Manajemen Vol 6 No 4 (2017)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan untuk mengetahui efisiensi pasar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang tergabung dalam Indeks Kompas-100 yang terdaftar di Bursa Efek Indonesia pada periode 2015. Data yang digunakan adalah abnormal return perusahaan yang melakukan pembagian dividen pada periode tahun 2015. Terdapat 58 perusahaan yang diteliti dengan 67 jumlah peristiwa. Metode yang digunakan untuk penentuan sampel adalah metode Purposive Sampling dan metode pengukuran menggunakan market adjusted model. Analisis data yang digunakan adalah One-Sample Test untuk mengukur signifikansi data. Hasil penelitian ini menunjukkan Bursa Efek Indonesia efisien bentuk setengah kuat secara informasi. Pengumuman dividen mempengaruhi harga-harga dengan terdapatnya abnormal return namun tidak signifikan dan tidak berkepanjangan sehingga harga di pasar mencapai titik keseimbangan harga yang baru.
The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory) Naniek Noviari; I Gusti Bagus Wiksuana; IB Panji Sedana; I Putu Sudana
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 1 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.073 KB) | DOI: 10.31940/jbk.v18i1.52-62

Abstract

Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great concern to the stakeholders. This article aims to examine the theory and previous studies that explain the correlation among voluntary disclosure of tax disputes and firm value. The analysis is complemented by a systematic compilation of literature on research issues and results so that future research directions are obtained. In this research Signal Theory was developed by combining it with RBV theory. The variables of political connection and the profile of a tax consultant licensed by a lawyer were added as moderating variables. This will make Signal Theory more comprehensive in verifying the correlation among voluntary disclosure of tax disputes and company value.
Perspective Contradiction Regarding Competition and Financial Stability in the Banking Sector: Review of Literature Ni Wayan Noviana Safitri; I Gusti Bagus Wiksuana; Ida Bagus Panji Sedana; I Gde Kajeng Baskara
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
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.2022.v17.i02.p09

Abstract

This study aims to provide a systematic literature review (SLR) on the scope, measurement, and impact of competition on banking stability. PRISMA technique was used to undertake a meta-analysis of scientific articles. After applying all of the criteria, a total of 42 relevant studies were discovered. Previous research has examined the relationship between banking stability and competition in a variety of countries around the world, and has produced two opposing viewpoints, namely competition fragility and competition stability. The first perspective gets more support. When it comes to the measurement instrument, most studies use the Lerner index to quantify the intensity of competition. It is also discovered that the GMM (Generalized Approach of Moment) approach is widely used. Future research can examine each indicator's strengths and weaknesses further so that it can be used to gauge banking competition in accordance with the banking systems examined in each nation, yielding reliable results. Keywords: competition, stability, banking
The Factors Analysis of Financial Conditions of Working Women Sandwich Generation Sayu Ketut Sutrisna Dewi; I Gusti Bagus Wiksuana
Signifikan: Jurnal Ilmu Ekonomi Vol 11, No 2 (2022)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v11i2.25635

Abstract

Balinese women are known as primary caregivers and breadwinners for their families, strength, and involvement in various community activities. The purpose of this study was to examine the factors that influence financial conditions and the role of financial literacy in mediating the relationship between factors that affect financial conditions. This research is descriptive-quantitative research using SEM-PLS analysis. The findings reveal that culture, social support, and financial literacy simultaneously positively impact financial conditions. From this research, it is also known that financial literacy acts as a mediator between the influence of culture and social support on financial conditions and also the influence of financial literacy on financial conditions. Therefore, financial literacy is very important to avoid financial pressure. Moreover, for the women of the sandwich generation to perform well while dealing with financial stress, social support is needed.How to Cite:Dewi, S. K. S., & Wiksuana, I. G. B. (2022). The Factors Analysis of Financial Conditions of Working Women Sandwich Generation. Signifikan: Jurnal Ilmu Ekonomi, 11(2), 299-318. https://doi.org/10.15408/sjie.v11i2.25635.JEL Classification: M14, L31, F36, G530
REAKSI PASAR TERHADAP KEMENANGAN JOE BIDEN DALAM PEMILIHAN UMUM PRESIDEN AMERIKA SERIKAT TAHUN 2020 DI EMERGING MARKET Anak Agung Ayu Mas Radha Rani Dewi; I Gst. Bgs. Wiksuana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.08.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i08.p08

Abstract

This study aims to determine the market reaction to the events of Joe Biden's victory in the United States presidential election in 2020, especially in the emerging market, namely Indonesia and the Philippines. This research uses an event study approach with a 11 day event window. The research sample is based on purposive sampling as many as 22 multinational companies that are members of the LQ45 Index, and 14 multinational companies that are members of the PSE Composite Index. The hypothesis test used in this research is One Sample t-test and Paired Sample t-test. The results of this study indicate (1) There is a market reaction in the form of significant abnormal returns around events in Indonesia and the Philippines (2) There is no difference in abnormal returns before and after events, both in Indonesia and the Philippines. The results of this study can show that the capital market in Indonesia and the Philippines can be in the form of an informational semi-strong form of efficiency market. The results of this study can be used as a consideration for investors in calculating the risk of non-economic issues that affect the capital market.
Co-Authors A.A.AYU DIAH AMBARAWATI AA. Bagus Angga Pratama Ade Kusuma Dewi Adi Sustika Alexandre de Jesus lay Anak Agung Ayu Mas Radha Rani Dewi Anak Agung Ngurah Mustakawarman Arlina Susanto Arya Darma Wayudi Ayu Denisa Linggih Desak Ketut Sintaasih Dewi Fitma Maya Sari Dewi Rosita Hafsari Siregar Diana Adriani Dwi Varanty Marleadyani Geriadi, Made Ayu Desy Helena Oktaviana Simamora Henny Rahyuda I Dewa Ayu Indah Pratiwi I Gde Kajeng Baskara I Gede Putra Adyatmika I Gusti Agung Kresna Surya Purnama I Gusti Ayu Winda Swari I Gusti Bagus Angga Pratama I Gusti Ngurah Agung Putra Dwipayana I Kadek Sutika I Ketut Mustanda I Made Surya Negara Sudirman I Putu Purwata I Putu Sudana Ida Ayu Anggawulan Saraswathi Ida Ayu Nyoman Saskara Ida Ayu Suryaningrat Intan Sari Ida Bagus Anom Purbawangsa Ida Bagus Panji Sedana Ida Bagus Pradnyana Manuaba Ida Elisa Lily Kusumawati Luh Gede Sri Artini Made Ngurah Ananda Dwita Naniek Noviari Ni Ketut Purnawati Ni Luh Made Wiwiek Oktapiani Ni Luh Putu Nia Anggraeni Ni Luh Putu Wiagustini Ni Made Dewi Puspita Sari Ni Made Intan Wulandari Ni Made Meliani Andari Ni Wayan Noviana Safitri Niluh Ayu Novy Sajjana Wedhana Niluh Sri Andayani Putu Ayu Govika Krisna Dewi Putu Eka Pujawati Putu Hary Krisnanda Putu Trisna Dewanthi Putu Yesi Fransiska Dewi Rahman Rusdi Hamidy Sayu Ketut Sutrisna Dewi Tiffany Fransisca Heleni Ratu Wayan Anggara Wijaya