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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana International Journal of Renewable Energy Development Journal of Multidisciplinary Academic Jurnal Dinamika Akuntansi dan Bisnis (JDAB) E-JURNAL AKUNTANSI

I Dewa Gede Dharma Suputra

Fakultas Ekonomi Dan Bisnis, Universitas Udayana

Author-ID : 2941130

Chemistry Economics, Econometrics & Finance Education Energy Engineering Social Sciences

Published : 78 Documents Claim Missing Document

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KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PENGARUH TAX, LEVERAGE DAN FIRM SIZE PADA EARNINGS MANAGEMENT LINDIRA SUKMA DEWI; I KETUT BUDIARTHA; I.D.G DHARMA SUPUTRA
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Model Jones Modifikasian digunakan untuk menghitung earnings management, tax diukur dengan menjumlahkan pajak kini dan pajak tangguhan perusahaan, firm size diukur menggunakan total aset, dan leverage menggunakan debt to equity ratio. Untuk kebijakan dividen sebagai pemoderasi diproksikan dengan dividend payout ratio. Perusahaan sektor industri barang konsumsi selama tahun 2013-2015 digunakan sebagai sampel penelitian. Penelitian ini menggunakan metode regresi linier berganda dan uji interaksi. Hasil penelitian menunjukkan tax dan firm size tidak berpengaruh pada earnings management, dan leverage berpengaruh pada earnings management. Kebijakan dividen merupakan variabel yang dapat memperkuat pengaruh antara leverage pada earnings management. Kebijakan dividen tidak mampu memoderasi pengaruh tax dan firm sizepadaearnings management.

PENGARUH KINERJA LINGKUNGAN PADA KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Ni Luh Putu Widhiastuti; I D.G Dharma Suputra; I.G.A Nyoman Budiasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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ABSTRAK Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh peringkat PROPER pada ROA dan return sahamdenganCSRsebagai variabel intervening. Jumlah sampel sebanyak 95 perusahaan manufaktur di Bursa Efek Indonesia periode 2011-2015 dengan metode purposive sampling.Sumber data sekunder yang digunakan adalah laporan tahunan, kemudian data dianalisis menggunakan analisis jalur dan uji sobel.Hasil pengujian membuktikan:1) peringkat PROPER berpengaruh positif pada ROA dan return saham; 2) peringkat PROPER berpengaruh positif pada CSR;3) CSR berpengaruh positif pada ROA dan return saham; 4) CSR sebagai variabel intervening pengaruh peringkat PROPER pada ROA dan return saham; dan 5) kepemilikan modal dapat berfungsi sebagai variabel kontrol hanya dalam pengaruh peringkat PROPER, CSR,dan return saham, sedangkan pada ROA tidak. Kata Kunci: peringkat PROPER, return on asset, return saham, corporate social responsibility, kepemilikan modal ABSTRACT This study aimed to get empirical evidence the effect of PROPER rating on ROA and stock return with CSR as an intervening variable. The total sample of 95 manufacturing companies in Indonesia Stock Exchange 2011-2015 by purposive sampling method. Secondary data sources used are annual report, and then the data were analyzed using path analysis and Sobel test. The test results prove: 1) PROPER rating have a positive effect on ROA and stock return; 2) PROPER rating have a positive effect on CSR; 3) CSR have a positive effect on ROA and stock return; 4) CSR as an intervening variable effect PROPER rating on ROA and stock return; and 5) ownership of capital can serve as an control variable effect PROPER rating, CSR, and stock return, while ROA was not. Keywords: PROPER rating, return on assets, stock return, corporate social responsibility, ownership of capital

PENGARUH AUDIT FEE, PERENCANAAN AUDIT, DAN RISIKO AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI I Komang Agus Julianto; I Ketut Yadnyana; I.D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Some cases which involved public accounting firm prove that few of them still did some violations and have lack audit quality of financial statements. Audit quality is a possibility that the auditor will find and report violations within the client's financial statement. Results of previous studies show that the audit fee, audit plan, and audit risk have an effect on audit quality (Arisinta, 2013). Data collected method using quesionaire. The samples were 80 auditors were selected based on purposive sampling method. The samples were auditor who has at least two years of audit experience in public accounting firm in Bali with assumption that auditor already understand about the ethics in auditing and have a good capability of doing audit field.Data analysis technique used is multiple linear regression analysis. The results obtained are audit fee, audit plan, and audit risk have an positive effect on audit quality.

KEPEMILIKAN MANAJERIAL DAN MODAL INTELEKTUAL SEBAGAI PREDIKTOR PERATAAN LABA DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN Ida Ayu Gayatri; I.B Putra Astika; I D.G. Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This study aimed to provide empirical evidence of the influence of managerial ownership and intellectual capital to the firm value directly or indirectly through income smoothing as an intervening variable. The population used in this study is all companies listed on the Stock Exchange period 2009 to 2013 which amounted to 693 companies. By using purposive sampling technique, it is obtained 36 samples. The data analysis technique used is the path analysis. Results of this study prove that income smoothing is not an intervening variable or unable to mediate the relationship between managerial ownership to firm value as well as the relationship between intellectual capital to firm value.

CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA DAN AKTIVITAS RIIL TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Desak Made Prami Utari Budiana; I D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This study aims to provide empirical evidence about corporate social responsibility as a moderating influence earning management and real activity on stock return. This study uses an external secondary data which is obtained by researchers indirectly through and intermediary, sach as other people or documents. The population is the study using 410 manufacturing companies with the observation in 2010 until 2014. Sample selection technique is using purposive sampling and there are 182 observations sample obtained and testing tools used is the analysis Moderated Regression Analysis (MRA). This first research results prove that earnings management by discretionary accrual proxy has no effect on stock returns, the results of the second study showed that the activity of the real proxied by the cash flow from operating activities impact on stock return. The results of a third study corporate social responsibility weaken earnings management influence on stock returns, while the fourth research results prove that corporate social responsibility strengthens the influence of real activity on stock return.

KOMITMEN ORGANISASI MEMODERASI PENGARUH KOMPLEKSITAS TUGAS PADA AUDIT JUDGMENT Luh Putu Lusi Setyandarini Surya; A.A. N.B Dwirandra; I.D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Auditor’s perspective in response of information is directly correspond to the responsibility and audit risk that auditor face in relation to their judgment. One factor that affects the auditor perception in evaluating information is the task complexity. Previous research suggests that task complexity is not consistently affecting audit judgment. The aim oftthis research is totgather empiricaltevidencetoftthe effect ofttask complexitytontaudit judgment with organizational commitment as moderating variables. The sample for this research is taken with census sampling method. The data were collected by using questionnaire, given to 62 auditors who work at Public accountant firm all over the Province of Bali. The data were analyzedtusingtSimpletLinear Regressiontand Moderated Regression Analysis (MRA). The result showed that task complexity is negatively affecting audit judgment however, the organizational commitment is notuableutoumoderate theieffect of task complexityi oni auditi judgment.

REAKSI HARGA SAHAM SAAT PENGUMUMAN DIVIDEN TUNAI DIMODERASI OLEH FREE CASH FLOW Ni Wayan Lady Andini; I D.G Dharma Suputra; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.11.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study examines the stock price reaction when companies announce cash dividend distribution, which is moderated by free cash flow. Dividend distribution information is believed to affect the stock price. The results of several previous research have inconsistencies. Therefore, the free cash flow variable is included as a moderating variable which is predicted to strengthen the effect of cash dividend announcement on stock price reaction. The population of this research is all companies listed on the BEI in 2013-2015. The sample was determined by purposive sampling method, and produced 32 samples in 2013, 34 samples in 2014, and 25 samples in 2015. The data analysis technique used was Moderated Regression Analysis (MRA). The results of this research indicate that the announcement of cash dividend positively affects the stock price reaction, while free cash flow is not proven as a moderator of the effect of cash dividend announcement on stock price reaction. The future research can be done by replacing the event date using the period of the Annual General Meeting (AGM), and using the dividend policy (increased or decreased) as an independent variable to prove the role of free cash flow as a moderator.

The Effect of Capital Adequacy, Credit Risk, and Liquidity on Commercial Banks Profitability in Indonesia Stock Exchange Anastasia Anggraini; Dewa Gede Dharma Suputra
Journal of Multidisciplinary Academic Vol 5, No 3 (2021): Science, Engineering and Social Science Series (New Update: With DOI index)
Publisher : Penerbit Kemala Indonesia

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The purpose of this study was to analyse the effect of capital adequacy, credit risk, and liquidity on company profitability. The research population is all banking companies listed on the Indonesia Stock Exchange (BEI). The sampling technique used purposive sampling method, namely the method of determining the sample with certain considerations. The sample criteria are the banking sector that is listed continuously on the Indonesian Stock Exchange as many as 38 banking companies listed on the IDX continuously during the 2015 - 2019 period. The results show that capital adequacy and liquidity have a positive effect on profitability and credit risk have a negative effect on profitability. This study illustrates that capital adequacy, liquidity, and credit risks can predict the level of profitability that can be used by investors and stakeholders in taking decisions.

Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model Nyoman Yudha Astriayu Widyari; Dodik Ariyanto; Herkulanus Bambang Suprasto; I Dewa Gede Dharma Suputra
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.

PENGARUH KOMPETENSI, KOMPLEKSITAS TUGAS, DAN LOCUS OF CONTROL TERHADAP AUDIT JUDGMENT Ni Luh Kadek Puput Raiyani; I. D. G. Dharma Suputra
E-Jurnal Akuntansi Vol 6 No 3 (2014)
Publisher : 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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ABSTRAK Auditor merupakan suatu profesi yang salah satu tugasnya melakukan audit terhadap laporan keuangan. Audit judgment memberikan pengaruh yang signifikan terhadap kesimpulan akhir, sehingga akan berpengaruh pada pendapat yang akan dikeluarkan oleh auditor. Tujuan penelitian yaitu untuk mengetahui pengaruh pengetahuan, pengalaman, kompleksitas tugas dan locus of control terhadap audit judgment. Data yang diguanakan adalah data primer menggunakan kuesioner sebagai instrumen teknik pengumpulan data yang disebarkan pada responden. Responden dalam penelitian ini adalah auditor yang bekerja pada KAP di Bali. Jumlah kuesioner yang disebar sebanyak 65 kuesioner, sedangkan yang digunakan untuk analisis lebih lanjut sebanyak 48 kuesioner. Teknik analisis yang digunakan analisis linear berganda dan penentuan sampel menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa pengetahuan, pengalaman kompleksitas tugas, dan locus of control mempunyai pengaruh signifikan secara silmultan dan parsial terhadap audit judgment. Kata kunci: audit judgement, kompeleksitas tugas, locus of control pengetahuan, pengalaman

Co-Authors A. A. Sagung Putri Jayanti A.A Lina Triadi A.A. Gede Raka Plasa Negara Ade Imron Rosadi Anak Agung Ngurah Bagus Dwirandra Anak Agung Sayu Gita Wulandari Anastasia Anggraini Anda, Martin Andhika Bayu Pratama Budi Ismanto Prasetyo Cok Istri Dian Rini Primadewi Desak Made Prami Utari Budiana Dewa Putu Kumara DODIK ARIYANTO Dodik Ariyanto Gde Setia Pratama Gusti Ayu Nyoman Purnama Dewi Gusti Ngurah Made Dwiphayana Herkulanus Bambang Suprasto I Dewa Gede Agung Dwi Temaja I Gusti Agung Gde Dennyningrat I Gusti Ayu Agung Ariani I Gusti Ayu Dwi Listya Dewi I Gusti Ayu Nyoman Budiasih I Gusti Lanang Suarmika I Gusti Ngurah Krisna Dwipayana I Ketut Sujana I Ketut Yadnyana I Komang Agus Julianto I Made Angga Wiguna I Made Arya Karang Utamayasa I Made Gheby Kusnadi I Made Putra Partha Nadi I Made Sadha Suardhika I Nyoman Sutapa I Nyoman Wirada Sanjaya I Putu Pande Hary Arjana I.D.A.A. Devy Paramastri Ida Ayu Gayatri Ida Ayu Putu Agiastuti Ida Ayu Sri Gayatri Ida Ayu Widya Krisna Dewi Ida Bagus Brahmananda Ida Bagus Putra Astika Ivana Elvaretta Indrianto K. Budiartha Kadek Hendra Gunawan Kadek Yulia Widiarini Komang Dyah Putri Gayatri Komang Trisdia Mahindrayogi Kompiang Martina Dinata Putri Kusnadewi Kusnadewi L. P. Novyanti Ciptana Ika Putri Lidya Ayu Amanda LINDIRA SUKMA DEWI Luh Putu Lusi Setyandarini Surya Made Aditya Bayu Pradhana Made Gede Wirakusuma Made Widi Wulandari Maria Meiatrix Ratna Sari Ni Kadek Yunita Ardaleni Ni Ketut Riska Astari Ni Komang Ayu Puspita Dewi Ni Luh Candrawati Ni Luh Kadek Puput Raiyani Ni Luh Made Herawati Ni Luh Putu Hendrayanti Ni Luh Putu widhiastuti, Ni Luh Putu Ni Luh Supadmi Ni Made Laksmi Dewi Ni Made Manik Dwi Pramesti Ni Made Mia Prabawati Ni Putu Tista Paradiva Yani Ni Putu Wulan Puspayanti Ni Wayan Lady Andini Ni Wayan Ratna Dewi Ni Wayan Wulan Tisna Nizam Nizam Nyoman Indah Sadewi Nyoman Yudha Astriayu Widyari Oki Setyandito, Oki Pierre, Andrew John Putu Ayu Velia Purwaningsih Putu Gandha Parta Wijaya Putu Kemala Vidyantari Putu Maya Fransisca Rahayu Putu Novia Hapsari Ardianti Putu Nuniek Hutnaleontina Putu Sri Sukmawati Ruliff Tanoto Suprasto, Herkulanus Bambang Widyari, Nyoman Yudha Astriayu Wijayanti, Yureana

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