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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Bisnis dan Kewirausahaan International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI Global Management: International Journal of Management Science and Entrepreneurship E-Jurnal Akuntansi
I Gde Ary Wirajaya
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Luh Putri Wedayanti; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 24 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.v24.i03.p25

Abstract

This study aims to determine the effect of firm size in moderating the CSR disclosure relationship on firm value. This research takes object in mining company and use period for 3 year that is from year 2014-2016. The research method used in this research is associative research causality. The type of data used in this study is quantitative data. Determination of the sample in this study using nonprobability sampling method with purposive sampling technique. There are 21 mining companies that meet the criteria as sample. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the result of research, show that firm size as a moderating variable can strengthen the influence of CSR disclosure on company value. That is, the larger the size of the company and the more CSR corporate disclosure then it can increase the value of the company. Keywords: CSR disclosure, firm size, firm value
REAKSI PASAR ATAS PENGUMUMAN CORPORATE GOVERNANCE PERCEPTION INDEX Ni Made Sasmita Dwi Utami; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 14 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

Corporate Governance Perception Index (CGPI) is the result of research of The Indonesian Institute for Corporate Governance (IICG) in cooperation with SWA magazine as a media publication. The goal is to create an index ranking of the best of each companies that has implemented the concept of good corporate governance and the only one in Indonesia. This study aims to determine the market reaction to the announcement CGPI shown with abnormal return and trading volume activity. This study population is a company that surveyed CGPI during 2010-2014. Sampling techniques using non-probability sampling is purposive sampling and selected 95 samples. Hypothesis testing is done is one-sample t-test and Two ways analysis of variance (ANOVA). These results indicate that the announcement CGPI reacted by market demonstrated significant trading volume activity. Additionally, testing showed no difference in abnormal return and trading volume activity significantly in each predicate in each window period.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT Kadek Trisna Wulandari; I Gede Ary Wirajaya
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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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility terhadap earnings response coefficient. Hal ini menjadi penting karena laba sebagai informasi utama yang disajikan dalam laporan keuangan perusahaan direspon secara berbeda oleh investor. Penelitian ini menguji apakah pengungkapan corporate social responsibility merupakan salah satu faktor yang dapat mempengaruhi respon investor terhadap informasi laba, yang diukur dengan earnings response coefficient. Jumlah sampel dalam penelitian ini adalah 82 perusahaan yang ditentukan dengan metode stratified random sampling. Data diolah menggunakan analisis regresi linier berganda dengan model interaksi. Hasil analisis menunjukkan bahwa pengungkapan corporate social responsibility tidak berpengaruh secara signifikan terhadap earnings response coefficient. Hal ini disebabkan oleh rendahnya keyakinan investor terhadap informasi CSR yang diungkapkan perusahaan dan jumlah informasi CSR yang diungkapkan perusahaan relatif sedikit. Kata kunci: corporate social responsibility, cumulative abnormal return, earnings response coefficient, unexpected earnings
FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAK KECURANGAN DI PERUSAHAAN PERBANKAN Kadek Utami Kusumaningsih; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 19 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 aimed to analyze the factors that influence people do fraud in banking based on fraud triangle theory. Using  logistic regression analysis with 25 samples of Bank listed on IDX that choosen with purposive sampling method, the result shows that financial target which is proxied by ROE of the previous period, proportion of independent board of commissioners and the size of audit committee do not have an effect on fraud. Whereas personal financial need which is proxied by board ownership is proven to minimize the probability of bank fraud to occur.
PENGARUH FREE CASH FLOW, RISIKO BISNIS PADA NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI PERIODE 2011-2015 Ni Putu Santhi Puspita Sari; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 18 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

The purpose of this study to determine the effect of free cash flow and business risks on the value of the company and how the debt policy may mediate the effect of these two factors on the value of the company. This research was conducted on property and real estate company listed on the Indonesia Stock Exchange in 2011-2015. The number of samples taken as many as 29 companies with purposive sampling technique. Data analysis technique used is the analysis of the path (Path Analysis). The results showed that the high free cash flow led to the company increasing debt policy so that the optimization of the company value can be achieved and Debt policy is an intervening variable.. Business risks can increase when companies use high debt to meet the needs of funding, which will decrease value of the company and Debt policy is not an intervening variable.
Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan Ni Putu Ayu Utariyani; I Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p02

Abstract

This study aims to determine the effect of the intensity of disclosure of sustainability report dimensions of economic, environmental and social on the company's financial performance. The research was conducted at the Indonesia Stock Exchange (IDX) with the 2017-2019 research period. The research population is all companies listed on the Indonesia Stock Exchange in 2017-2019 which published sustainability reports and annual reports as many as 53 companies. The number of samples used in the study were 24 companies with 72 observational samples. Data analysis technique used multiple linear regression analysis. The results of the study show that the sustainability report on the economic and social dimensions has a positive effect on financial performance. Meanwhile, the environmental dimension of the sustainability report has no effect on financial performance. Keywords: Sustainability Report; Economic Dimension; Environmental Dimension; Social Dimension; Return on Assets.
Pengaruh Transparancy, Accountability, Responsibility, Independency, dan Fairness Pada Kinerja Keuangan Lembaga Perkreditan Desa Made Oka Candra Andreana; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 23 No 2 (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.i02.p19

Abstract

ABSTRAK Lembaga Perkreditan Desa (LPD) harus melaksanakan tata kelolanya dengan baik untuk dapat mencapai tujuan yang diharapkan. Salah satu hal yang dapat dilaksanakan untuk tercapainya tata kelola LPD yang baik adalah diterapkannya Good Corporate Governance (GCG). Prinsip transparancy, accountability, responsibility, independency, dan fairness merupakan kelima prinsip dari Good Corporate Governance tentang bagaimana mengelola suatu organisasi bisnis dengan baik. Penelitian ini bertujuan untuk dapat mengetahui bagaimana pengaruh prinsip transparancy, accountability, responsibility, independency, dan fairness pada kinerja keuangan yang diukur dengan return on assets (ROA) pada LPD yang ada di Kabupaten Klungkung. Metode pengumpulan data dalam penelitian ini menggunakan metode survei dengan teknik kuisioner dan dokumentasi. Populasi dalam penelitian ini adalah 107 LPD dan digunakan sebanyak 55 LPD sebagai sampel. Setiap LPD diambil 2 responden yaitu kepala LPD dan kepala badan pengawas LPD sehingga jumlah responden sebanyak 110 responden. Metode penentuan sampel menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini yaitu analisis regresi berganda dengan SPSS. Berdasarkan hasil pengujian hipotesis didapatkan hasil bahwa prinsip transparancy, accountability, responsibility, independency, dan fairness berpengaruh positif terhadap kinerja keuangan LPD di Kabupaten Klungkung. Kata Kunci: good corporate governance, lembaga perkreditan desa, kinerja keuangan, return on assets ABSTRACT Lembaga Perkreditan Desa (LPD) must implement the management well in order to achieve the expected goals. One of the things that can be done to achieve good corporate management is the implementation of Good Corporate Governance (GCG). The principles of transparency, accountability, responsibility, independency, and fairness are the five principles of Good Corporate Governance on how to manage a business organization well. This research aimed to know how the influence of transparency principle, accountability, responsibility, independency, and fairness on financial performance as measured by return on assets (ROA) in LPD that existing in Klungkung regency. Methods of data collection used in this research were questionnaire and documentation techniques. The population of this research was 107 LPD and the researcher only used 55 LPD as the sample. Each LPD was taken 2 respondents such as the head of LPD and the head of supervisor in LPD itself. The method that used in determining the sample was purposive sampling. Data analysis technique in this research was multiple regression analysis with SPSS. Based on the results of hypothesis testing, it is found that the principle of transparency, accountability, responsibility, independency, and fairness have a positive effect on financial performance of LPD in Klungkung Regency. Keywords: good corporate governance, lembaga perkreditan desa, financial perfomances, return on assets
PENGARUH TINGKAT PERPUTARAN KAS, PIUTANG DAN JUMLAH NASABAH KREDIT PADA PROFITABILITAS LPD DI KECAMATAN UBUD I Wayan Suteja Putra, I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 3 No 1 (2013)
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 Penelitian ini dilakukan untuk mengetahui pengaruh tingkat perputaran kas, tingkat perputaran piutang, dan tingkat pertumbuhan jumlah nasabah kredit pada profitabilitas LPD di Kecamatan Ubud periode 2007-2011. Data yang digunakan adalah data sekunder dengan unit analisis sebanyak 60 dengan metode purposive sampling. Untuk mengetahui pengaruhnya secara parsial, peneliti menggunakan teknik analisis regresi linier berganda. Pengujian hipotesis dilakukan dengan uji serempak (Uji F) dan uji regresi secara parsial (Uji t). Pengujian secara parsial menunjukan bahwa variabel tingkat perputaran piutang mempunyai pengaruh positif pada profitabilitas LPD di Kecamatan Ubud periode 2007-2011 dengan tingkat keyakinan 95%. Kata kunci: Profitabilitas, perputaran kas, perputaran piutang, jumlah nasabah
Penerapan Prinsip-Prinsip Good Governance pada PT. BPR Kusemas Dana Mandiri Ni Luh Putu Katrin Edelwis; I Gde Ary Wirajaya
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.p03

Abstract

Since April 2020 PT. BPR Kusemas Dana Mandiri experienced a decline in profit due to the COVID-19 pandemic, but PT. BPR Kusemas Dana Mandiri continues to carry out its operations well and continues to provide full salaries without termination of employment. This study aims to determine the principles of Good Governance (GG) applied to PT. BPR Kusemas Dana Mandiri uses a qualitative method. The data analysis used is descriptive analysis with a qualitative approach. The results of this study state that the principles of transparency, accountability, responsibility, independence and equality and fairness have been implemented properly by PT. BPR Kusemas Mandiri Fund. The implications of this research are expected to be a reminder and evaluation material regarding the importance of applying the principles of Good Governance (GG) in the company's operations. Keywords : Good Governance; Accountability; Transparency; Responsibility.
Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Independensi, dan Gaya Kepemimpinan terhadap Efektivitas SPI BUMD Kota Denpasar I Gede Yoga Trisna Widya; I Gde Ary Wirajaya
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.p25

Abstract

This study aims to obtain empirical evidence of the influence of the level of education, work experience, independence, and leadership style on the effectiveness of the Denpasar City BUMD Internal Control System. The method of data collection in this study is a survey method. The population is 32 Internal Control Units in 3 (three) BUMD in Denpasar City. The sampling method uses a saturated sample technique, so that the sample used was 32 Internal Control Units. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate the level of education, work experience, independence, and leadership style partially have a positive effect on the effectiveness of the Denpasar City BUMD Internal Control System. Keywords: Level of Education, Work Experience, Independence, Leadership Style, Effectiveness of the Internal Control System
Co-Authors Amadeus Vincent Reziario Nugraha Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anggi Anggita Putri Anggi Anggita Putri Ayu Karlina Desi Ratnadewi Dewa Ayu Dyah Prema Gandhi DODIK ARIYANTO Elli Arifah Febryanto Hardianus Magung Friska Frilisia Gerianta Wirawan Yasa Herkulanus Bambang Suprasto I Dewa Gede Suryawan I Gde Sudiartha I Gede Yoga Trisna Widya I Gusti Ayu Agung Pramesti Pramana Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Suaryana I Gusti Ngurah Agung Suaryana I Kadek Agus Diantara I Ketut Sujana I Ketut Yadnyana I Komang Adi Sastrawan I Komang Gede Darma Putra Sadia I Komang Septiadi Putra I Komang Sutrisna Adi Natha I Putu Novan Anggayana I Putu Sudana I Wayan Ade Arimbawa Ida Ayu Ary Putri Adnyani Ida Ayu Mas Indira Pramesti Ida Ayu Radha Arestantya Ida Bagus Baskara Jero Komang Hita Wasana Kadek Novia Suastyani Kadek Trisna Wulandari Kadek Utami Kusumaningsih Katharina Yuneti Khika Indira Putri Hermawan Korompis Luh Ade Dyah Pradnya Budi Luh Ade Kusuma Yanti Luh Anggi Jayastini Luh Komang Adhika Wijasari Luh Putri Wedayanti Made Gede Wirakusuma Made Oka Candra Andreana Maria Magdalena Ni Made Meilany Subadi Maria Meiatrix Ratna Sari Ngakan Putu Wahyu Pandu Dewanata Ni Kadek Dwi Anggreni Ni Kadek Irma Purwaningsih Ni Ketut Rasmini Ni Ketut Suryani Ni Komang Ayu Trikajayanti Ni Komang Cahyani Purnaningsih Ni Komang Febi Purnamiadi Ni Komang Shinta Rani Putri Ni Luh Putu Katrin Edelwis Ni Luh Supadmi Ni Made Dwi Rina Ni Made Gayatri Wulantari Ni Made Madani Hapsari Ni Made Sasmita Dwi Utami Ni Putu Aprilianti Tirta Dewi Ni Putu Ayu Bawantari Ni Putu Ayu Utariyani Ni Putu Melia Astuti Ni Putu Reni Arisanthi Ni Putu Santhi Puspita Sari Ni Putu Sri Harta Mimba Ni Wayan Nova Apsari Nyoman Dewi Ayu Ratih Arya Dewanti Nyoman Etia Rahayu Putri Setyastrini Putu Agoes Suanthara Putu Ari Raditya Putu Claudia Tamara Putri Putu Febby Candra Lestari Putu Friska Devi Lionita Putri Putu Iin Sulistyawati Putu Kemala Vidyantari Putu Ratih Natawirani Putu Ryan Sutha Negara Rai Dwi Andayani W Sinta Arya Udayani Teresia Arta Pangestu Yeyen Komalasari