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Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kualitas Informasi Keuangan Pdam Kabupaten Buleleng Kadek Thasia Windisaptarianti Devi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 23 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i03.p26

Abstract

Kualitas informasi keuangan dalam perusahaan penting diperhatikan, karena digunakan dalam pengambilan keputusan ekonomi dan mengetahui kondisi perusahaan. Perbedaan kepentingan antara pemilik dan pengelola Perusahaan Daerah Air Minum (PDAM) akan berdampak pada kualitas informasi keuangan yang dihasilkan, melalui penerapan prinsip Good Corporate Governance (GCG) diharapkan dapat mengurangi konflik tersebut. Tujuan penelitian yaitu untuk menguji secara empiris pengaruh prinsip GCG pada kualitas informasi keuangan PDAM Kabupaten Buleleng. Responden penelitian adalah karyawan bidang keuangan PDAM Kabupaten Buleleng yang berjumlah 46 responden. Penentuan sampel menggunakan metode nonprobability sampling dengan teknik purposive sampling. Metode pengumpulan data menggunakan kuesioner. Data dianalisis dengan regresi linier berganda. Hasil analisis menunjukkan prinsip transparancy, accountability, responsibility, independency dan fairness berpengaruh positif pada kualitas informasi keuangan PDAM Kabupaten Buleleng, sehingga disarankan agar pemerintah lebih memperhatikan penerapan prinsip GCG khususnya pada Badan Usaha Milik Daerah (BUMD) agar dapat meningkatkan nilai perusahaan dan kualitas informasi keuangan yang dihasilkan. Kata kunci: accountability, fairness, independency, responsibility, transparancy
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN STRUKTUR PENGENDALIAN INTERN LEMBAGA PERKREDITAN DESA Ade Ayu Cahyaning Pratiwi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 21 No 1 (2017)
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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Abstract

The aim of this study is to get empirical evidence about the effect of independence, motivation, education level and working experience of the internal controllers on the effectiveness of the internal control structure LPD in Badung distric. Sample determine by probability sampling method use cluster sampling which obtained 55 units sample with 110 people of internal control. Multiple linear regression analysis is use to analyzed the data. The results of this analysis are motivation give positive effect on the effectiveness of the internal control structure. The education give positive effect on the effectiveness of the internal control structure. Work experience give positive effect on the effectiveness of the internal control structure. The independence has no effect on the effectiveness of the internal control structure.
Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran Pada Senjangan Anggaran Dengan Locus of Control Sebagai Pemoderasi Ni Luh Ayounik Mahasabha; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p17

Abstract

The purpose of this study is to examine empirically the ability of internal locus of control in moderating the influence of budgeting participation and budget emphasis on budgetary slack. This research was conducted in 37 Badung District Regional Organizations. The number of samples taken was 111 using the purposive sampling method. Data collection was done through questionnaire. The analysis technique used is the absolute value of the difference.. Based on the results of the analysis, it was found that internal locus of control weakened the effect of budgetary participation on budgetary slack. It is shows that the higher budgeting participation causes the higher budgetary slack and will decrease if there is an internal locus of control. However internal locus of control variable does not moderate the effect of budget emphasis on budgetary slack. Keywords: Budgeting participation, budget emphasis, internal locus of control, budgetary slack
PENGARUH FINANCIAL DISTRESS, UMUR PERUSAHAAN, AUDIT TENURE, KOMPETENSI DEWAN KOMISARIS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN I Gede Wahyu Krisnanda; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 20 No 3 (2017)
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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Abstract

This study aims to determine how the effect of financial distress, the age of the company, audit tenure and competence of the commissioners on the velocity of publication of the annual financial statements of financial sector services company registered insurance sub-sector in BEI period 2013-2015. Samples obtained a total of 11 companies with 33 observations. Data analysis used the multiple linear regression. Results from the study showed that the financial distress and audit tenure no significant effect on the velocity of publication of the annual financial statements. Age companies have negative effect on the velocity of publication of the annual financial statements. Competence commissioners positive effect on the velocity of publication of financial statements. Advice can be given to the company to pay more attention in preparing the annual financial statements for the right time with the selection of a competent company attributes.
PENGARUH RASIO KEUANGAN PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN Ni Putu Budiadnyani; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 10 No 2 (2015)
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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Abstract

Time of financial reporting is useful for users to maximize utility. The purpose of study is to determine the effect of profitability, liquidity, solvency, and earnings per share at the speed of publication of annual financial statements. Numbers of samples analyzed are 366 samples of manufacturing companies listed on the Indonesian Stock Exchange for three years. The sampling method used nonprobability with saturated sample technique. A multiple linear regression is analysis technique. The results were the profitability has a negative effect on the time of annual financial reporting. Meanwhile liquidity, solvency and earnings per share have no significant association with the time of annual financial reporting. High and low liquidity ratios, solvency, and earnings per share doesn’t lead to faster company publishes its annual financial statements.
PENGARUH PARTISIPASI PENGANGGARAN PADA KESENJANGAN ANGGARAN DENGAN AMBIGUITAS PERAN SEBAGAI VARIABEL PEMODERASI Meli Yuli Ana; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 16 No 1 (2016)
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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Abstract

This study aimed to get empirical evidence of the ambiguity of the role as a moderating influence on the budgetary participation BPR budget gap in Denpasar. This study was conducted in 21 rural banks in Denpasar with a survey method using a questionnaire. The number of samples analyzed was 105 respondents using purposive sampling method of sampling. The analysis technique used in this study is Moderated regression analysis (MRA). The research proves that the ambiguity of the role of budgetary participation weakens the negative relationship in RB budget gap in Denpasar. This means that the higher the level of ambiguity of the role that managers who participate in the budgeting process led to increasing budget gap.
Kinerja Keuangan Sebelum dan Sesudah Penerapan Good Corporate Governance pada PT. Bank Pembangunan Daerah Bali Ida Bagus Odi Rezky Saputra; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 30 No 7 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i07.p11

Abstract

This research is in the form of observations on PT Bank Pembangunan Bali which has implemented Good Corporate Governance. The data collection method uses documentation study data and literature study. This is intended to obtain a clearer picture in order to solve the problem under study. Analysis of the data used includes an analysis of financial performance based on liquidity ratios, profitability and solvency. The results of this study indicate an increase in financial performance after the implementation of Good Corporate Governance when viewed using Return on Assets, Operating Expenses / Operating Income, Capital Adequacy Ratio, Non-Performing Loans. Meanwhile, if viewed through the ratio of Loan to Deposit and Return on Equity the study found a decrease in performance after the implementation of Good Corporate Governance. Keywords: Good Corporate Governance; Financial Performance; Bank.
Pengaruh Umur Perusahaan dan Audit Tenure pada Kecepatan Publikasi Laporan Keuangan Irafitriana Jeva N.; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 12 No 3 (2015)
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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Abstract

Time of publication of financial reports is an important characteristic for accounting information because the promptly available historical information will influence the users of financial reports in economic decision-making process. The objective of this research was to determine the effect of firm age and audit tenure to the time of publication of financial reports. Total samples taken 93 firms listed in Indonesia Stock Exchange (IDX)  for three years. Samples in this research were taken by probability sampling method using stratified random sampling. Multiple linear regression was the analysis technique used in this research. Based on the analysis results it was found that the firm age influenced positively on the time of publication of financial reports. This proved that the older the firm age then its time of publication of financial reports increased or tended to increase. On the other hand, the audit tenure influenced negatively on the time of publication of financial reports. This indicated that the longer the audit tenure, the time of publication of financial reports to IDX decreased or tended to decrease.
PENGARUH KEPEMILIKAN MANAJERIAL DAN BOOK TAX DIFFERENCES PADA PERSISTENSI LABA Fitria Jumiati; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 8 No 2 (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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Abstract

Reported earnings reports expected quality. Earnings quality is free from income disctionary accruals. Earnings persistence is one component of the quality of their earnings. Managerial ownership and book tax differences are expected to show earnings quality. The annual financial statements for the 2008-2011 term manufacturing companies listed on the Indonesian Stock Exchange selected as the sample. Purposive sampling selected as the sampling technique while multiple regression is used as a data analysis tool. The results showed that managerial ownership has a positive effect on earnings persistence, and while the book tax differences. Large positive book tax differences and large negative book tax differences effect on the persistence of earnings, the large positive book tax differences/large negative book tax differences lower earnings persistence than small book tax differences.
Pengaruh Inflasi, Profitabilitas dan Ukuran Perusahaan Pada Return Saham Perusahaan Terindeks LQ45 Ida Ayu Laksmi Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p11

Abstract

Capital markets are places that combine those who lack funds with those who excess funds or called investors. Investors can invest in LQ45 indexed companies that have high market capitalization and liquidity. The purpose of this study is to examine the effect of inflation, profitability and firm size on stock returns. The study population was all LQ45 indexed companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The samples were determined by purposive sampling technique. The sample criteria are listed in the LQ45 index from 2015 to 2017 so that there are 34 samples obtained with 102 observations. The analysis technique is multiple linear regression analysis. The results of the analysis show that inflation has a negative effect on stock returns, profitability and the size of the company has no effect on the return of LQ45 index companies. Keyword: Inflation, profitability, company size, stock return
Co-Authors Ade Ayu Cahyaning Pratiwi Anak Agung Dwi Kristiyanthi Anak Agung Gde Putu Widanaputra Anak Agung Gede Pradnyana Dwipa Anak Agung Ngurah Bagus Dwirandra Anak Agung Vidyaswari Kedisan Anak Agung Vidyaswari Kedisan Andrea Diva Ananda Anggarini, Ni Made Anggi Anik Yuesti Arl Jonathan Paulalengan Ayu Intan Sari Cok Istri Ratna Sari Dewi Dea Devina Theja Desriyana Natalia Dewa Gede Wirama Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ayu Aryista Dewi, Ni Putu Wina Purnama Dodik Ariyanto DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Eka Ardhani Sisdyani EKA ARDHANI SISDYANI Emerentiana Ayu N.A.R.Roy Eva Yunita Fitria Jumiati Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Gede Eka Ferry Ananta Gerianta Wirawan Yasa Gregorious Paulus Tahu Hasibuan, Henny Triyana Herkulanus Bambang Suprasto I Gede Wahyu Krisnanda I Gst Agung Krisna Lestari I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Damayanti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Manuati Dewi I Gusti Ayu Nyoman Budiasih I Gusti Ketut Agung Ulupui I Kadek Muliana I Kadek Widhiadnyana I Ketut Budiartha I Ketut Sujana I Ketut Suryanawa I Ketut Yadnyana I Made Bana Partha I Made Joni Suparsa I Made Sadha Suardikha I Nyoman Hendra Aryadi I Nyoman Wijana Asmara Putra I PUTU SUDANA I Putu Sudana I Putu Sudarma I Wayan Rady Darmastika I Wayan Suartana I Wayan Sukarta Ida Ayu Arie Ristadewi Ida Ayu Laksmi Dewi Ida Ayu Putu Nugrahini Ida Bagus Nyoman Ramartha Putra Ida Bagus Odi Rezky Saputra Ida Bagus Putra Astika Ida Bagus Putu Mahasena IGAA. Rai Utami Handayani Indira Laksmi Irafitriana Jeva N. K. Budiartha Kadek Ayu Riana Dewi Kadek Clara Sintha Iswari Kadek Fajar Andika Karma Kadek Gita Arwinda Sari Kadek Gita Saraswati Kadek Indah Kusuma Dewi Kadek Thasia Windisaptarianti Devi Kadek Yuli Kurnia Dewi Kedisan, A.A Vidyaswari Kharisma Milinia Muji Rahayu Komang Widyarini Krisdayanti, Ni Putu Meita Krisna Ekayana Suputra Kusuma, Made Cahyadi Wiranata Luh Fajarini Indah Mawarni Luh Komang Merawati Luh Pringgita Tami Sarasmita M Sultan Made Agus Kurniawan Made Ayu Prilla Winda Puspita Made Gede Wirakusuma Maria Meiatrix Ratna Sari Meli Yuli Ana Merta Widya Santhi Mira Hasta Andira Ni Kadek Darmiti Ni Kadek Mega Cahya Puspita Ni Kadek Satya Nanda Ni Kadek Sri Ayu Melyani Ni Kadek Uchi Laksmi Ni Luh Ayounik Mahasabha Ni Luh Gede Prita Enggie Cahyani Ni Luh Putu Astuti Ni Luh Putu Diah Cantika Wibawa Ni Luh Putu Wiagustini Ni Luh Risma Andika Dewi Ni Luh Sari Widhiyani Ni Made Ardi Naraswari Ni Made Inten Pramesti Ni Made Prapti Anggreni K Ni Made Suindari Ni Nyoman Anggar Seni Ni Nyoman Yuliana Damayanti Ni Putu Alit Febrianti Ni Putu Ayu Nirvana Setyawati Ni Putu Budiadnyani NI PUTU EKA DESYANTI Ni Putu Eka Dewayani Ni Putu Gita Darmayanti Ni Putu Jessica Anggi Wijaya Putri Ni Putu Krisna Dewi Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Wayan Nariastiti Ni Wayan Noviantari Ni Wayan Puspita Devi Ni Wayan Resna Wardani Ni Wayan Yunisari Nuwa, Theresia Melania Nyoman Angga Pradipa Nyoman Radhika Saraswati Devi P. D'yan Yaniartha Sukartha Partha, I Made Bana Putu Agus Ardiana PUTU ARI DHARMA LAKSMI Putu Cintya Purnama Dewi Putu Indah Widyasari Putu Novia Hapsari Ardianti Putu Pande Ariawan Rakanti, Ni Putu Tarisa Putri Sinta Ratna Dewi Sukartha, Putu Dyan Yaniartha Sunitha Devi Syahputra Syahputra Syahputra, Yoga Aditya Eka Veryanto Adi Prakoso Widayani, Ni Luh Ulansari Manikan Widhyadanta, I Gede Dirga Surya Arya Yunitasari, Fitria Dewi Zulfa, Ilil Maidatuz