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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.
PENGARUH KONSERVATISME AKUNTANSI DAN LEVERAGE PADA EARNINGS RESPONSE COEFFICIENT Desriyana Natalia; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 20 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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Earnings quality is important for users of financial statements for purposes of the contract and investment decision making. One measure of the quality of earnings is Earnings Response Coefficient (ERC). The purpose of this study to determine the effect of accounting conservatism and leverage on the ERC. Sample research is manufacturing companies listed in Indonesia Stock Exchange. The sample is determined by the method of probability sampling and stratified random sampling technique. The total sample of 236 companies observations. Data analysis using multiple linear regression analysis. Based on the analysis of accounting conservatism negative effect on the ERC and leverage a negative effect on the ERC.
Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi Ni Putu Gita Darmayanti; Ni Made Dwi Ratnadi; Ayu Aryista Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p03

Abstract

This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance. Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.
Pengaruh Kecerdasan Emosional, Gaya Belajar Visual, Gaya Belajar Auditorial dan Gaya Belajar Kinestetik Pada Tingkat Pemahaman Akuntansi Ni Made Inten Pramesti; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p10

Abstract

The level of one's accounting understanding can be influenced by emotional intelligence, visual learning styles, auditory learning styles and kinesthetic learning styles that exist within students. The purpose of the study was to determine the effect of emotional intelligence, visual learning style, auditory learning style and kinesthetic learning styles on the level of understanding of accounting. The research was conducted at the Faculty of Economics and Business, Udayana University. Respondents were 171 students majoring in accounting undergraduate program 2015 were determined by the probability sampling method. Data were analyzed by multiple linear regression. Based on the results of the analysis, emotional intelligence has a positive effect on the level of accounting understanding. This shows that the better the emotional intelligence possessed by students causes the level of understanding of accounting increases. Visual learning style, auditory learning style, and kinesthetic learning style have a positive effect on the level of understanding of accounting, this shows the better the learning style, the higher the level of understanding of accounting. The implications of the results of this study support a cognitive theory which states the level of understanding of accounting are influenced by internal factors, namely emotional intelligence, visual learning style, auditory learning style, and kinesthetic learning style. Keywords: Understanding; Intelligence; Learning Style
PENGARUH KESEMPATAN INVESTASI, LEVERAGE, DAN LIKUIDITAS PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Luh Fajarini Indah Mawarni; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 9 No 1 (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

Dividend policy is the deciision of the profit will be distribute to shareholders as dividends or as investment financing in the future . The percentage of earnings paid to shareholders as dividends cas namely Parliament ( Dividend Payout Ratio ) . This  study was conducte to  examine the effectt of the variable  investment opportunity , Leverage , and Liquidity On Dividend Policy Manufacturing Company listed on the Stock Exchange Period 2010-2012. Total population in this study of 391 companies , with purposive sampling of data obtained as much as 72 observations . The results show Leverage Investment Opportunity and negative effect on dividend policy and liquidity has a positive effect on Dividend Policy . Adjusted R Square of 0.294 . This means that 29.4% of the variation Dividend policy is influenced by the variation of the variable investment opportunities , leverage , and liquidity , while the remaining 70.6 % influenced by other factors outside the model .
Orientasi Etika, Faktor Situasional dan Pengambilan Keputusan Etis dengan Komitmen Profesional Sebagai Pemoderasi Anak Agung Gede Pradnyana Dwipa; Ni Made Dwi Ratnadi; I Ketut Yadnyana; Ketut Budiartha
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p11

Abstract

This study aims to empirically prove the effect of ethical orientation and situational factors on ethical decision making of tax consultants in Bali with professional commitment as a moderating variable. The research population of tax consultant members who are registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region is 278 people. The sampling technique used is saturated sampling technique with a total sample of 278 people. The research data was collected by distributing questionnaires and processed using the Partial Least Square (SEM-PLS) tool. The results of the analysis showed that ethical orientation of idealism, current information, moral intensity had a positive effect on ethical decision-making, while the ethical orientation of relativism, risk preference had a negative effect. on ethical decision making. In addition, professional commitment weakens the influence of ethical idealism orientation on ethical decision making, professional commitment strengthens the influence of relativism ethical orientation, and the current information on ethical decision making. Meanwhile, professional commitment cannot moderate the effect of risk preference and moral intensity on ethical decision making. The implications for tax consultants are to pay more attention to their ethical orientation and to pay attention to situational factors in order to create decisions that pay attention to ethics. Keywords: Ethical Decisions; Ethics; Situational Factors; Professional Commitment
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KANTOR AKUNTAN PUBLIK PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA Cok Istri Ratna Sari Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 8 No 1 (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 Konflik keagenan muncul karena adanya perbedaan kepentingan antara pihak agent dan principal. Konflik keagenan dapat diminimalisasi dengan mekanisme pengawasan. Salah satu mekanisme pengawasan tersebut adalah dengan menggunakan jasa akuntan publik. Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pemilihan kantor akuntan publik oleh perusahaan manufaktur yang terdaftar di BEI pada tahun 2012. Pemilihan kantor akuntan publik diukur dengan variabel dummy. Faktor-faktor tersebut antara lain kepemilikan manajerial, leverage dan ukuran perusahaan. Sampel sebanyak 96 perusahaan ditentukan berdasarkan metode purposive sampling. Teknik analisis yang digunakan adalah regresi logistik.Berdasarkan analisis diperoleh hasil bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh negatif pada pemilihan kantor akuntan publik, sedangkan leverage tidak berpengaruh pada pemilihan kantor akuntan publik. Kata Kunci: kepemilikan manajerial, leverage, ukuran perusahaan, pemilihan kantor akuntan publik
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