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All Journal 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 Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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 Indonesian Journal of Taxation and Accounting Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Optimal: Jurnal Ekonomi dan Manajemen
I Gde Ary Wirajaya
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Kecukupan Modal, Profitabilitas, Ukuran Perusahaan, dan Return Saham Perusahaan Perbankan di BEI I Gusti Ayu Agung Pramesti Pramana Putri; I Gde Ary Wirajaya
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.p13

Abstract

Optimal stock return is one of the main motivations for an investor to invest in an investment. Therefore, companies that have gone public try to always increase the PBV ratio. The aim of this study is to determine and formulate the effect of capital adequacy, profitability, and company size on stock returns. The research population is all banking companies that publish financial reports on the Indonesia Stock Exchange totaling 45 companies. Determination of the research sample was determined by non-probability sampling method with saturated sample technique. Data analysis techniques in this study were tested using multiple linear regression analysis techniques. The results of the analysis show that capital adequacy, profitability, and company size partially have a positive effect on stock returns. The results of the study confirm the signal theory which states that companies voluntarily provide good information to the capital market so that investors want to invest their funds.Keywords: Capital Adequacy; Profitability; Company Size; Stock returns.
Pengaruh Kecukupan Modal, Penyaluran Kredit dan Efisiensi Operasional pada Risiko Kredit Ida Ayu Mas Indira Pramesti; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 28 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.v28.i03.p26

Abstract

Banks that have high levels of bad credit, risk bankruptcy. Knowing the factors that influence credit risk will deal with the risk of non-performing loans earlier. The factors studied to determine the effect on credit risk are capital adequacy, credit distribution, and operational efficiency. By using a purposive sampling method to determine the sample, a sample of 120 companies with a period of 3 years of observation, namely 2015 to 2017, obtained 1440 observation samples. Multiple linear regression is a data analysis technique used. The results obtained after conducting the analysis are capital adequacy, credit distribution, and operational efficiency have a positive influence on credit risk. Keywords : Capital Adequacy, credit distribution, operational efficiency, credit risk.
Pengaruh Jumlah Tanggungan, Pendapatan Usaha, dan Besar Pinjaman pada Tingkat Kelancaran Pengembalian Kredit Luh Ade Dyah Pradnya Budi; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 24 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.v24.i02.p10

Abstract

Kredit Usaha Rakyat (KUR)Mikro pada BRI Unit Marga Tabanan merupakan program pemerintah yang memiliki peranan penting dalam memberikan bantuan modal kepada pelaku UMKM di Marga Tabanan. Tujuan penelitian ini adalah mengetahui pengaruh jumlah tanggungan, pendapatan usaha, dan besar pinjaman pada tingkat kelancaran pengembalian kredit usaha rakyat mikro. Sampel yang digunakan dalam penelitian ini adalah debitur kredit usaha rakyat mikro BRI Unit Marga Tabanan. Sampel ditentukan menggunakan sampel jenuh sehingga diperoleh 129 sampel. Data dikumpulkan melalui metode survey dengan instrument kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitian, semakin banyak jumlah tanggungan maka tingkat kelancaran pengembalian kredit semakin rendah. Semakin tinggi pendapatan usaha maka tingkat kelancaran pengembalian kredit semakin baik. Semakin tinggi besar pinjaman maka tingkat kelancaran pengembalian kredit semakin baik.
PENGARUH KOMPETENSI, MOTIVASI, DAN KOMITMEN ORGANISASI PADA KINERJA MANAJERIAL BANK PERKREDITAN RAKYAT SEKABUPATEN GIANYAR Jero Komang Hita Wasana; I Gde Ary Wirajaya
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

Performance is the result of both the quality and quantity of work produced in accordance manager responsibilities given. Competition banking and financial institutions implies the need to optimize the performance of managers in the BPR that still exist. In other words, to improve competitiveness, the various factors that increase the performance manager needs serious attention. This study aims to determine the effect of competence, motivation, and commitment to the organization's managerial performance BPR Gianyar regency. The sample used a total of 33 BPR with 99 respondents. The sample is determined by the method of sampling nonprobability sampelajenuh. Dataayang analysis technique used is multiple linear regression. Results of testing the hypothesis in mind that competence, motivation and organizational commitment have positive influence on managerial performance BPR Gianyar regency.
Pengaruh Prinsip-Prinsip Good Governance pada Kinerja Keuangan LPD di Kabupaten Karangasem Luh Ade Kusuma Yanti; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p13

Abstract

The purpose of this study was to determine the effect of the principles of good governance on LPD financial performance in Karangasem Regency. The location of the study was conducted at the LPD in Karangasem Regency. The sampling method is purposive sampling technique. Samples obtained were as many as 90 LPD. Financial performance is measured using LPD financial statements from 2016-2018. Good governance principles are measured using statements in the questionnaire distributed to the sample LPD. Technical analysis uses multiple linear regression analysis. Based on the test results obtained that the principles of good governance, namely transparency, accountability, responsibility, independence, and reasonableness have a positive effect on LPD financial performance in Karangasem Regency. Keywords: Good Governance; Financial Performance; Village Credit Institutions.
Pengaruh kinerja keuangan pada nilai perusahaan dengan pengungkapan corporate social responsibility sebagai variabel pemoderasi Ni Kadek Irma Purwaningsih; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 7 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

The purpose of this study was to examine the effect of financial performance using variable Return on Assets in corporate value using Tobin's Q variable using a moderating variable that disclosure of corporate social responsibily, there are 21 manufacturing companies that were sampled with observation number 63. Purposive sampling is a sampling technique in this study. Test MRA (Moderated Regression Analysis) is an analysis of the data used in this study.Statistically, the results of this study show that financial performance has a positive and significant effect on firm value. Corporate Social Responsibility is not statistically significant effect on the value of the company, and Corporate Social Responsibility Disclosure statistically not able to moderate influence on the value of the company's financial performance. Keywords: Return on Assets, Tobin's Q, Corporate Social Responsibility.
INTENSITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: PENGUJIAN DENGAN MANAJEMEN LABA AKRUAL DAN RIIL Putri Setyastrini; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 19 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

This research aims to get empirical evidence about the influence of accrual and real earning management on corporate social responsibility disclosure intensity. The study held at winners of Indonesia Sustainability Reporting Award in 2014-2015. Accrual earning management measured by discretionary accrual Kothari model (2005). For real earning management measured by Roychowdhury model (2006) with abnormal cash flow from operation and abnormal discretionary expenses approachment. CSR disclosure measured with GRI G4 Sustainability Reporting Guidelines. Data analyzed by multiple regressions linear analysis. Sample selected with non probability sampling method with purposive technique. The result showed accrual earning management has no impact to CSR disclosure, on the other hand real earning management has positive impact to CSR disclosure. It means CSR disclosure become an entrenchment strategy to hide real earning management that was done by corporate.
Motivasi, Lingkungan Keluarga dan Pendidikan Kewirausahaan Terhadap Minat Berwirausaha Mahasiswa Ni Komang Febi Purnamiadi; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p09

Abstract

Fostering the entrepreneurial spirit of college students can be an alternative to reduce unemployment. The growth of the entrepreneurial spirit of students is expected to create job opportunities after graduating from college. The purpose of this study was to determine the effect of motivation, family environment and entrepreneurship education on the entrepreneurial interest of accounting students. The sample used was 160 students of the Accounting Study Program, Faculty of Economics and Business, Udayana University class 2017. The sampling technique was purposive sampling technique. The analytical tool used is multiple linear regression. The results showed that entrepreneurial motivation had a positive effect on interest in entrepreneurship, the family environment had a positive effect on interest in entrepreneurship and entrepreneurship education had a positive effect on interest in entrepreneurship. Keywords : Motivation; Family Environment; Entrepreneurship Education; Entrepreneurial Interest.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL PADA KINERJA PASAR Maria Magdalena Ni Made Meilany Subadi; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 14 No 3 (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

The company's performance is an important thing to be achieved by each company, because the performance is a reflection of the company's ability to manage and allocate its resources. This study aims to determine the effect of corporate social responsibility disclosure and intellectual capital on the market performance of companies listed in the Indonesia Stock Exchange. The population in this study amounted to 130 manufacturing companies listed in Indonesia Stock Exchange. Method of determining the sample in this study was done by using purposive sampling. The sample in this study amounted to 36 companies Manufacturing. The data analysis technique used in this research is Multiple Linear Regression. The results showed that the corporate social responsibility variable statistically negative effect on market performance Manufacturing company. While the intellectual capital variable was not statistically affect the market performance Manufacturing companies listed in Indonesia Stock Exchange 2011-2014 period.
Implementasi Corporate Social Responsibility Dan Dampaknya Terhadap Kinerja Keuangan Putu Claudia Tamara Putri; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 28 No 1 (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.v28.i01.p16

Abstract

The purpose of this research is to find out the form of CSR implementation implemented by the St. Regis Bali Resort and to find out the impact of implementing CSR on hotel financial performance. The type of data used is qualitative data, with primary and secondary data sources. Primary data in the form of interviews, and secondary data in the form of hotel financial statements for several periods before and after conducting CSR. The technique of collecting data is by interview, observation, and documentation. The results of the study show the hotel The St. Regis Bali Resort applies several forms of CSR, namely (1) social sector, (2) environmental field. CSR has a positive impact on financial performance, seen from the increase in the number of sales. Increasing the number of sales, it will affect sales and income which will affect the level of profit. Keywords: Corporate social responsibility, financial performance, CSR.
Co-Authors Adine Monica Worek 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 Gede Fajar Utama 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 Made Asri Dwija 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 Gede Yuni Arthi Ni Luh Putu Katrin Edelwis Ni Luh Supadmi Ni Made Candra Manikasari Ni Made Desi Ratnadewi 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 Diah Kartini 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 Febby Candra Lestari Putu Friska Devi Lionita Putri 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