Articles
<![CDATA[The Effect of Financial Distress on Earnings Management with Managerial Ownership as Moderating Variable ]]>
<![CDATA[I Komang Sutrisna Adi Natha]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 11 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i11.p03
<![CDATA[This study sought to gather empirical evidence about the effect of financial distress on earnings management moderated by managerial. The study conducted on transportation and logistics firms listed on the IDX during the period from 2020 to 2022. The sample determining method used nonprobability sampling through total sampling with 60 observations as sample. Moderated Regression Analysis (MRA) was utilized as the data analysis technique. The result showed that manager would take advantage of asymmetric information and were encouraged to take earnings management actions in order to minimize the impact of financial distress. Furthermore, managerial ownership weakened the influence of financial distress on earnings management. When faced with conditions of financial distress, management owned the firm shares would act in harmony with principal.]]>
<![CDATA[Pengaruh Kecukupan Modal dan Penyaluran Kredit Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi ]]>
<![CDATA[Sinta Arya Udayani]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 3 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v26.i03.p06
<![CDATA[The purpose of this study is to find out and obtain empirical evidence about the effect of capital adequacy and lending on profitability with credit risk as moderating. This research was conducted at the Foreign Exchange National Private Commercial Bank listed on the Indonesia Stock Exchange in 2013-2017. Samples taken were 17 companies with a total sample of 85 research observations in 5 years, through non-probability methods with purposive sampling technique. The method of data collection in this study is the documentation method. The data analysis technique used is Moderated Regression Analysis. Based on the results of the analysis it is known that banks that have a high level of capital adequacy but if they have a high level of credit risk will reduce profitability and banks that have a high level of credit distribution but if they have a high level of credit risk will reduce bank profitability. Keywords: Capital adequacy, credit distribution, credit risk, profitability]]>
<![CDATA[Timeliness Publikasi Laporan Keuangan, Income Smoothing dan Growth Opportunities terhadap Earnings Response Coefficient ]]>
<![CDATA[Putu Friska Devi Lionita Putri]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 8 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i08.p14
<![CDATA[The purpose of this study was to examine the effect of timeliness of financial report publication, income smoothing and growth opportunities on the earnings response coefficient. In addition, to test differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic. The population in this study is 768 companies listed on the Indonesia Stock Exchange in 2018-2021. This study used probability random sampling technique, which was stratified random sampling and obtained sample data of 263 companies. The data analysis technique used is multiple linear regression and paired sample T-test. The results of data analysis show that the timeliness of financial report publication and growth opportunities have a positive effect on the earnings response coefficient. Meanwhile, income smoothing has a negative effect on the earnings response coefficient. In addition, there are differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic. Keywords: Timeliness; Income Smoothing; Growth; ERC]]>
<![CDATA[KEMAMPUAN LABA, ARUS KAS OPERASI DALAM MEMPREDIKSI ARUS KAS MASA DEPAN ]]>
<![CDATA[Rai Dwi Andayani]]>;
<![CDATA[Gede Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 3 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[This study was conducted to determine the level of ability of current operating cash flow, current earnings, current earnings plus depreciation, and operating working capital in predicting future cash flows depan. Sampel were 120 companis in 2011-2013, using purposive sampling method and non-participant observation. Multiple linear regression was used in this research. Results of statistical t test showed that the operating cash flow has a significant capability, while variable earnings, earnings plus depreciation and operating working capital does not have the ability to predict future cash flows. ]]>
<![CDATA[Reaksi Pasar atas Pengumuman Suku Bunga the Fed pada Sektor Perbankan yang Terdaftar di Indonesia ]]>
<![CDATA[Amadeus Vincent Reziario Nugraha]]>;
<![CDATA[I Gede Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 3 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i03.p09
<![CDATA[This study aims to find out and test the market reaction around the announcement date indicated by abnormal returns around the date, to find out and test the market reaction around the announcement date indicated by trading volume activity around the date, and to find out and test the differences in the sample t-test. This research involved 46 banks listed on the Indonesia Stock Exchange. The method of determining the sample used in this study is by using a saturated sample where all members of the population are sampled. This study uses secondary data from the financial statements of banking companies listed on the IDX. Testing the data using the average difference test method. The results of the study show that there is no significant difference in abnormal returns before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. Tests on trading volume activity show that there are significant differences in transaction volume before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. Keywords: Fed Fund Rate; Abnormal Return; Total Volume Activity]]>
<![CDATA[THE EFFECT OF FINANCIAL VARIABLE, NON FINANCIAL AND ECONOMIC MACRO TOWARD UNDERPRICING ON IPO IN BEI ]]>
<![CDATA[Putu Iin Sulistyawati]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Underpricing is an initial return which is obtained by investors when the stock price (IPO price) is lower than the prime market share price at the closing day (close price) in secondary market. This study aims to obtain the empirical evidence of the influence of financial leverage, auditor reputation and inflation towards underpricing on the initial public offering in BEI. Non-probality sampling method with purposive sampling technique are used in this study. Data collection method that used is a non-participant observation conducted in the Indonesian Stock Exchange (BEI). The data analysis that used is multiple linear regression analysis. The result of the analysis finds that the financial leverage have positive effect on the IPO underpricing and the auditor's reputation have negative affect on IPO underpricing.]]>
<![CDATA[Pengaruh Keterlibatan Pengguna pada Efektivitas Penggunaan SIA dengan Kapabilitas Personal Sistem Informasi Sebagai Variabel Pemoderasi ]]>
<![CDATA[Ida Bagus Baskara]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v28.i02.p14
<![CDATA[This study aims to determine the effect of user involvement on the effectiveness of the use of accounting information systems and to determine the personal capabilities of information systems in moderating the influence of user involvement on the effectiveness of using accounting information systems at PT. Bali Regional Development Bank. The number of respondents used in this study were 52 people who served as executors in the Information and Accounting Technology (TIA) section. Data collection is done by survey method with data collection techniques used in the form of questionnaires. Data analysis techniques were carried out using moderation regression analysis. The results of the study show that user involvement supported by the personal capabilities of information systems is able to increase the effectiveness of the use of accounting information systems at PT. Bali Regional Development Bank. Keywords: User involvement, SIA, personal capabilities of information system.]]>
<![CDATA[MANAJEMEN LABA SEBAGAI PEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN ]]>
<![CDATA[Luh Anggi Jayastini]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study was to determine the effect of CSR disclosure on the company's financial performance and earnings management as a moderating the effects of CSR on financial performance. The population used in this research is manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2012-2014 as many as 141 companies. Determination of the sample using purposive sampling technique with a sample of 56 observations. Data collected through non-participant observation method. The analysis technique used for the first hypothesis is using linear regression analysis simple and to the second hypothesis using regression analysis moderation. Based on the analysis found that the disclosure of CSR significant positive effect on financial performance proxied by ROE. This indicates that more extensive disclosure of CSR undertaken by the company will further improve financial performance. Analysis of moderating variables showed that earnings management has no influence of CSR on financial performance.]]>
<![CDATA[Modal Intelektual, Nilai Perusahaan, dan Manajemen Risiko sebagai Variabel Moderasi ]]>
<![CDATA[Ni Komang Shinta Rani Putri]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 11 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i11.p16
<![CDATA[The purpose of this study was conducted to find out, analyze, and obtain empirical evidence regarding the effect of intellectual capital on firm value with risk management as a moderating variable and firm size as a control variable. The theory used in this research is signal theory and resource theory. The population used in this study are all banking companies that are registered and listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used was purposive sampling method and the number of samples obtained was 69 observations. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that intellectual capital has a positive effect on firm value, risk management is able to strengthen the positive influence of intellectual capital on firm value. Kata Kunci: Profitabilitas; Ukuran Perusahaan; Growth; CSR DisclosureKeywords: intellectual capital; firm value; risk management]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia ]]>
<![CDATA[Luh Komang Adhika Wijasari]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 1 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i01.p13
<![CDATA[Audited financial reports are considered a reliable source of information for users of financial information in order to make decisions, therefore they must pay attention to the factors that affect audit delay. This study aims to determine the effect of auditor switching, financial distress, KAP reputation, and the Covid-19 pandemic on audit delay. The study was carried out at the Indonesian Stock Exchange's mining firms for the period 2017-2019. The number of samples in this study were 105 companies using nonprobability sampling techniques. Multiple linear regression analysis is selected as the technique in analyzing the data. Based on the analysis, it is known that auditor switching has no effect on audit delay, financial distress has a positive effect on audit delay, and the reputation of KAP has a negative effect on audit delay. There is a significant difference in the audit delay before the Covid-19 pandemic and during the Covid-19 pandemic. Keywords: Audit Delay; Auditor Switching; Financial Distress; Reputation of KAP; Pandemic Covid-19.]]>
