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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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Profitabilitas, Leverage, Ukuran Perusahaan, dan Tax Avoidance Pada Perusahaan Sektor Pertambangan Ayu Karlina; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p19

Abstract

The objective of this study is to collect empirical evidence regarding the impact of profitability, leverage, and firm size on tax avoidance and to gather empirical data on how tax avoidance, profitability, and leverage differed before and during COVID-19 pandemic. This research performed on mining sector companies from 2018 to 2021 that registered on the Indonesia Stock Market. The sample was chosen using the purposive sampling method and 154 data were collected as observational objects. Multiple linear regression and different test was used to analyze the data. The findings revealed that profitability has positive effect on tax avoidance, leverage has no effect on tax avoidance, and firm size has negative effect on tax avoidance. Furthermore, the results of the different tests indicate that there is no significant average difference between profitability before and during pandemic. Meanwhile, the average difference in leverage between before and during COVID-19 is significant. The implication of this research is that it can confirm the Theory of Planned Behavior and Stewardship Theory. Keywords: Tax avoidance; Profitability; Leverage; Firm Size.
PENGARUH KINERJA KEUANGAN PADA NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Khika Indira Putri Hermawan Korompis; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 21 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

The purpose of this study to examine (1) the effect of financial performance on the firm value, (2) the effect of Good Corporate Governance moderating influence of financial performance on the firm value. Independent variables in this study is financial performance. The dependent variable in this study is the firm value. Moderator variables in this study were of Good Corporate Governance.The population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) the observation period 2013-2015. The number of samples of this research are 48 companies with 144 observations of data. The samples in this study using purposive non-probability sampling technique by using specific criteria for the selection of the sample. This research data analysis techniques using Moderated Regression Analysis (MRA). The results showed that the financial performance has positive effect on the firm value. Good Corporate Governance weaken the influence of financial performance in the firm value.
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.
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