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Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance Luh Pringgita Tami Sarasmita; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p03

Abstract

This study aims to obtain empirical evidence regardingthe effect of fixed asset intensity, excecutive compensation, and institusional ownership on tax avoidance in the Mining Sector Manufactur contained on the Stock Exchange in the 2016-2019. The sample was determained using the nonprobability sampling method with a purposive sampling technique, obtained as many as 55 companies with 4 of observation in order to obtain 220 data observations. Data analysis techniques using the Multiple Liniear Regression test. The sampling method used is purposive sampling. Data analysis techniques using the Multiple Linear Regression test. The results of this study indicate that the intensity of fixed assets and institutional ownership has a negative effect on tax avoidance. This means that the higher the intensity of the company's fixed assets and the greater the company's institutional ownership causes the lower level of tax avoidance. Executive compensation has a positive effect on tax avoidance. This means that the higher the compensation given to the executive, the higher the level of tax avoidance. Keywords: Fixed Asset Intensity; Excecutive Compensation; Institusional Ownership; Tax Avoidance.
Analisis Potensi, Efektivitas dan Kontribusi Pajak Restoran Kecamatan Kuta Utara pada Pendapatan Asli Daerah Kabupaten Badung Ni Luh Risma Andika Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 31 No 2 (2021)
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.2021.v31.i02.p01

Abstract

The purpose of this study was to determine the restaurant tax potential, the effectiveness of restaurant tax collection, and the contribution of restaurant tax North Kuta District to Local Revenue in the of Badung Regency. This research was conducted at restaurants in the North Kuta District totaling 185 taxpayers in 2019. The analysis technique used was a quantitative descriptive analysis that could calculate the potential value, effectiveness of collection, and restaurant tax contributions in the North Kuta District. The results of the analysis show the restaurant tax potential in the North Kuta District in 2019 amounted to 212.7 percent of the realization of the restaurant tax in the North Kuta District in 2018. The effectiveness of restaurant tax collection in the North Kuta District based on the potential restaurant tax in 2019 amounted to 47.01 percent which includes the criteria ineffective. Restaurant tax in North Kuta Subdistrict contributed 0.84 percent to the total Badung Regency Revenue in 2018. Keywords: Restaurant Tax; Effectiveness; Potency; Contribution.
Pengaruh Profitabilitas dan Kepemilikan Manajerial Pada Kebijakan Dividen dengan Likuiditas Sebagai Variabel Moderasi Ni Wayan Yunisari; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 23 No 1 (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.i01.p15

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh profitabilitas pada kebijakan dividen, pengaruh kepemilikan manajerial pada kebijakan dividen, pengaruh profitabilitas pada kebijakan dividen dengan likuiditas sebagai variabel moderasi dan pengaruh kepemilikan manajerial pada kebijakan dividen dengan likuiditas sebagai variabel moderasi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik penentuan sampel menggunakan metode purposive sampling dengan kriteria perusahaan manufaktur yang membagikan dividen periode 2012-2016 dan diperoleh 193 pengamatan. Teknik analisis data menggunakan Moderated analysis regression.Berdasarkan hasil analisis ditemukan bahwa profitabilitas berpengaruh positif pada kebijakan dividen. Hal ini menunjukkan bahwa apabila profitabilitas perusahaan meningkat menyebabkan jumlah dividen yang dibayar meningkat. Kepemilikan manajerial tidak berpengaruh pada kebijakan dividen. Likuiditas tidak memoderasi pengaruh profitabilitas pada kebijakan dividen. Likuiditas tidak memoderasi pengaruh kepemilikan manajerial pada kebijakan dividen.
Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil Mira Hasta Andira; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p11

Abstract

Earnings management is a form of opportunistic action taken by managers to achieve certain goals. The purpose of this study was to determine the effect of the educational background of the board of directors, board of commissioners and audit committee on real earnings management. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) using purposive sampling method. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that the educational background of accounting and finance owned by the board of directors, board of commissioners and audit committee had a negative effect on real earnings management in the company. The results also show that the educational background of accounting and finance is one of the factors that can prevent the occurrence of earnings management in the company. Keywords : Real Earning Management; Education; Board Of Director; Board Of Commissioner; Audit Committee.
Sikap, Norma Subjektif, Kontrol Perilaku Persepsian, Sifat Machiavellian dan Niat Melakukan Whistleblowing Ni Wayan Puspita Devi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 34 No 5 (2024)
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.2024.v34.i05.p07

Abstract

This research aimed to determine the effect of attitudes, subjective norms, perceived behavioral control, and machiavellian traits on students' intentions to whistleblowing. The sample used 380 students from 4.282 students population of the Faculty of Economics and Business, Udayana University. This research uses primary data derived from the results of questionnaire answers. The method of determining the research sample used proportionate stratified random sampling. The analysis technique used partial least square. The results indicated that attitudes, subjective norms, perceived behavioral control had a positive effect on students' intentions to whistleblowing while machiavellian traits had no effect on students' intentions to whistleblowing. The implication of this research is to provide empirical support that students' intentions to whistleblowing are supported by attitudes, subjective norms, and perceived behavioral control. Keywords: Whistleblowing Intentions; Attitudes; Subjective Norms; Perceived Behavioral Control; Machiavellian Traits
PERBEDAAN ABNORMAL RETURN SEBELUM DAN SESUDAH PENGUMUMAN PENURUNAN HARGA BBM Ni Kadek Uchi Laksmi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 13 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

Stock price movements are influenced by the development of environmental and  macroeconomic activities. This is reflected by the market reaction. Market reaction can be measured by abnormal return. This research has a purpose to determine differences between in abnormal return before and after the reduction of Fuel Oil price on 1st January 2015 in the transportation sector companies which listed on the Indonesia Stock Exchange period 2014-2015. The sample determined by utilizing purposive sampling technique, therefore as many as 33 of observation samples. This research includes event study with the observation period is 11 working days. Data collected by observation nonparticipant. Data will be tested by t-test and the result showed thewe was no difference of abnormal return between before and after the announcement of the reduction in fuel prices.
PERBEDAAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY ATAS PENGUMUMAN KENAIKAN HARGA BBM PADA SAHAM YANG TERGOLONG LQ 45 I Made Joni Suparsa; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 7 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

ABSTRAK Pengumuman kenaikan harga BBM tahun 2013 dirasakan berbeda dibandingkan dengan pengumuman di tahun-tahun sebelumnya. Tingkat kenaikan dari harga BBM untuk tahun ini kurang lebih meningkat sebesar 50% dari harga sebelumnya. Dampaknya dapat dilihat dari reaksi pasar atas pengumuman kenaikan harga BBM di pasar modal. Reaksi pasar merupakan suatu sinyal yang diberikan oleh investor pada harga saham perusahaan di pasar modal. Penelitian ini bertujuan untuk menguji kandungan informasi terhadap suatu peristiwa yang diumumkan. Penelitian ini dilakukan pada perusahaan yang memiliki saham yang tergolong LQ 45 di Bursa Efek Indonesia. Jumlah sampel yang diambil sebanyak 39 perusahaan, dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan observasi nonpartisipan. Data penelitian ini diuji dengan paired samples t-test menunjukkan tidak adanya perbedaan aktivitas volume perdagangan saham dan abnormal return atas pengumuman kenaikan harga BBM. Hal ini menunjukkan bahwa investor sudah terbiasa memprediksi kapan kenaikan harga BBM akan diberlakukan, mengingat isu kenaikan harga BBM sudah beredar sebelum tanggal pengumuman. Kata Kunci: reaksi pasar, abnormal return, dan aktivitas volume perdagangan
Stakeholders' Pressure on the Intention to Implement Green Budgeting Anak Agung Vidyaswari Kedisan; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 34 No 1 (2024)
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.2024.v34.i01.p16

Abstract

This study examines the influence of stakeholders' pressure on the intention to implement green budgeting. The primary data were collected through surveys using a questionnaire of 5-point likert scale. The respondents are 117 department heads of star-rated hotels in Badung Regency of Bali. Using multiple linear regression, the result shows that investor pressure, visitor pressure, and environmental observer pressure have positive influence on the intention to implement green budgeting in Badung Regency star-rated hotels. This research supports the development of the theory of planned behavior, especially that subjective norms affect the existence of an intention. Keywords: Investors' Pressures; Visitors' Pressure; Environmental Observers Pressures; Intention To Implement Green Budgeting.
Motivasi Belajar, Perilaku Belajar, Lingkungan Belajar dan Tingkat Pemahaman Akuntansi Selama Pandemi Covid-19 Ni Kadek Sri Ayu Melyani; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 33 No 12 (2023)
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.2023.v33.i12.p10

Abstract

The research aims to obtain empirical evidence of the influence of learning motivation, learning behavior and learning environment on the level of understanding of accounting during the Covid-19 pandemic at state and private universities that have accounting majors in Bali. The sampling method used was a nonprobability sampling method with accidental sampling technique. Data was collected using a survey method on 100 respondents. The analysis technique used is multiple linear regression analysis. The research results show that learning motivation, learning behavior and the learning environment have a positive influence on the level of understanding of accounting. This shows that the stronger the motivation to learn, the higher the level of understanding of accounting. The better learning behavior and supportive learning environment causes the level of accounting understanding of students majoring in accounting to increase. Keywords: Accounting Understanding; Learning Motivation; Behavior; Environment.
PENGARUH UMUR PERUSAHAAN, AUDIT TENURE DAN GOOD CORPORATE GOVERNANCE PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN Kadek Indah Kusuma Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 15 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

Velocity of ??publication from financial statement is important because it becomes the qualitative characteristics of useful information in supporting the relevance of the information. Besides how quickly a company publishes its financial statements will tend to affect the trust of financial statement users. The purpose of this study was to determine the effect of company age, the audit tenure and good corporate governance in velocity of ??publication from financial statements. The study was conducted on companies listed in the Indonesia Stock Exchange which is determined by the method of random sampling in the period 2011-2013. Samples were obtained by 26 companies, which are 60 observations and analyzed with multiple linear regression techniques. Based on the analysis found that the company age has no effect on the velocity of ??publication from financial statements. Audit tenure and good corporate governance has negative affect the velocity of ??publication from financial statements.
Co-Authors Ade Ayu Cahyaning Pratiwi Ajeng Winda Febryanti Alerick Sumanta 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 Anak Agung Vidyaswari Kedisan Andrea Diva Ananda Anggarini, Ni Made Anggi Anik Yuesti Arl Jonathan Paulalengan 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 Gede Galan Dhira Mahesana Gerianta Wirawan Yasa Gregorious Paulus Tahu Hasibuan, Henny Triyana Herkulanus Bambang Suprasto I Dewa Ayu Agung Oka Pradnyani I Gede Wahyu Krisnanda I Gst Agung Krisna Lestari I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Damayanti I Gusti Ayu Eka Damayanthi 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 Komang Sutrisna Adi Natha 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 Ayu Ratih Manuari 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 Ketut Rasmini 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 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 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 Meita Krisdayanti Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Wayan Nariastiti Ni Wayan Noviantari Ni Wayan Puspita Devi 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 Dyan Yaniartha Sukartha Putu Indah Widyasari Putu Melia Utami Putri Putu Novia Hapsari Ardianti Putu Pande Ariawan Rakanti, Ni Putu Tarisa Putri Sinta Ratna Dewi Sukartha, Putu Dyan Yaniartha 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