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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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IKLIM KERJA ETIS MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN I Kadek Agus Diantara; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p07

Abstract

Budgetary slack is the difference between the resources that are actually needed to complete the work effectively with a number of resources that were added to complete the task. This study aims to obtain empirical evidence on the effect of budgetary participation and budgetary slack ethical work climate in relation budgetary participation on budgetary slack. The data collection in this study using a survey method with questionnaire instrument. The population used in this study are 20 star hotel in the Ubud area. The samples were analyzed by 80 respondents using purposive sampling method of sampling. The analysis technique used in this study is Moderated regression analysis (MRA). The research proves the level of participation in the budget penyusunanan budgetary slack levels will decline. Then if the ethical work climate that is owned by managers during the budget process experienced an increase in the budgetary slack will experience a decline.
Audit Judgment Memediasi Locus of Control dan Perilaku Etis Auditor Berdimensi Spiritual pada Kualitas Audit Ni Putu Ayu Bawantari; Made Gede Wirakusuma; Ni Putu Sri Harta Mimba; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p13

Abstract

This study aims to examine the effect of Locus of Control and ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on Audit Quality, as well as to examine the role of Audit Judgment in mediating the effect of Locus of Control, ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on audit quality. The study was conducted at the Public Accounting Firm (KAP) in Bali Province using primary data obtained from questionnaires. The method of determining the sample using the saturated sample technique with respondents obtained as many as 45 auditors. The data analysis technique used is path analysis test. The results showed that Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala and Audit Judgment each had a significant positive effect on Audit Quality. Audit judgment is able to mediate the influence of Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala on audit quality. Keywords: Locus of control; Ethical Behavior; Audit Judgment; Audit Quality.
Reaksi Pasar atas Pengumuman Pemecahan Saham pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Ngakan Putu Wahyu Pandu Dewanata; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p10

Abstract

This study aims to examine the market reaction caused by the announcement of the stock split. The population used in this study amounted to 67 companies. The method used in sampling using saturated samples, using the entire company that did the stock split. The data obtained is secondary data consisting of stock prices, IHSG, and stock trading volume. In analyzing the data, this study used the One-Sample T-Test and Paired Sample T-Test. The results showed that there was a market reaction to the announcement of a stock split as indicated by an abnormal return, there was a market reaction to the announcement of a stock split as indicated by the volume of stock trading, there is no difference in markets reaction before and after the announcement of the stock split. Keywords: Stock Split; Abnormal Return; Stock Liquidity.
The Effect of Internal Control System, Financial Pressure, and Organizational Culture on the Tendency of Financial Statement Fraud Ni Kadek Dwi Anggreni; I Gde Ary Wirajaya
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.551

Abstract

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR
The Effect of Accounting Conservatism, Capital Structure, Liquidity, Profitability, And Corporate Social Responsibility Disclosure on Earnings Quality : (Empirical Study on State-Owned Enterprises Listed on The Indonesia Stock Exchange In 2023 And 2024) Dewa Ayu Dyah Prema Gandhi; I Gde Ary Wirajaya
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 4 (2025): November: International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i4.460

Abstract

State-Owned Enterprises (SOEs) are business entities whose capital is wholly or primarily owned by the government, and in the form of Persero, partial capital participation from the private sector is permitted. Earnings quality reflects the firm’s true economic condition; therefore, it is influenced by financial conditions and the policies implemented. This study aims to examine the effect of accounting conservatism, capital structure, liquidity, profitability, and Corporate Social Responsibility (CSR) disclosure on earnings quality in SOEs listed on the Indonesia Stock Exchange during 2023 and 2024. Research data were obtained from financial statements and sustainability reports as secondary sources, and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that accounting conservatism has a positive effect on earnings quality, whereas liquidity and profitability have negative effects. Meanwhile, capital structure and CSR disclosure show no significant effect on earnings quality. These results provide empirical insights for stakeholders in understanding the factors that influence the reliability of earnings information in SOEs.
Pengaruh Inflasi, Tingkat Suku Bunga, dan Nilai Tukar Rupiah pada Indeks Harga Saham Gabungan Adine Monica Worek; I Gde Ary Wirajaya
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3047

Abstract

Tujuan dilaksanakannya riset ini ialah agar membuktikan dampak kenaikan harga, tingkat suku bunga, dan nilai tukar rupiah pada IHSG. IHSG yakni rerata harga saham dari perusahaan yang terdata di Bursa Efek Indonesia (BEI). Populasi di dalam riset ini ialah data inflasi, tingkat suku bunga, nilai tukar rupiah, dan harga penutupan bulanan IHSG dari tahun 2019 sampai dengan 2023. Sampel diambil oleh teknik purposive sampling sejumlah 240 amatan. Data yang dipakai yakni data sekunder yang didapat dari situs resmi Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Teknik analisis data yang dipakai pada riset ini ialah analisis regresi berganda. Perolehan analisis membuktikan bahwasannya inflasi berdampak positif pada IHSG, sedangkan tingkat suku bunga dan nilai tukar rupiah belum berdampak pada IHSG.
Ethical Decision Making in Tax Planning with Tri Kaya Parisudha as a Moderating Variable Gede Fajar Utama; I Gusti Ayu Made Asri Dwija Putri; I Gusti Ayu Nyoman Budiasih; I Gde Ary Wirajaya
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.627

Abstract

Purpose – This study examines the effects of Machiavellian traits, risk preference, information currency, and work experience on tax consultants’ ethical decisions, and the moderating role of Tri Kaya Parisudha, a Balinese Hindu philosophy emphasizing purity of thought, speech, and action. Integrating local cultural values into the Theory of Planned Behavior, this study explains when cultural ethics succeed or fail by distinguishing declarative ethical knowledge from deep behavioural internalisation. Methods – A quantitative explanatory design was used. From 396 tax consultants registered with IKPI in Bali, 191 consultants holding level B or C practice licenses were selected through purposive sampling. Data were collected using a four-point Likert-scale questionnaire and analysed with SEM-PLS using SmartPLS 4.0. Findings – The measurement model met validity and reliability criteria, and the structural model explained 72.0% of the variance in ethical decisions. Machiavellian traits and risk preference negatively affected ethical decisions, while information currency and work experience had positive effects. Contrary to expectations, Tri Kaya Parisudha strengthened the negative effects of Machiavellian traits and risk preference, indicating that declarative cultural ethics may be insufficient to restrain deep-seated personality traits and may even rationalise manipulative behaviour. However, Tri Kaya Parisudha strengthened the positive effects of information currency and work experience. Research implications – Ethics training should move beyond cultural-value transmission toward internalisation through case-based discussion, reflection, and mentoring. Recruitment should also assess Machiavellianism and risk preference. Originality – This study refines TPB by showing the conditional role of local cultural ethics in tax consultants’ ethical decision making.
Assessing the Role of Capital Structure, Investment Policy, Profitability, and Growth in Determining Firm Value in Technology Companies Listed on the Indonesia Stock Exchange in 2020-2022 Ni Made Candra Manikasari; I Gde Ary Wirajaya
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1892

Abstract

Corporate valuation embodies the market's perception of an enterprise’s performance and prospective trajectory, serving as a critical barometer of its financial health, competitive standing, and long-term sustainability. This investigation seeks to elucidate the extent to which determinants such as capital configuration, investment paradigm, profitability metrics, and expansion dynamics influence corporate worth. The inquiry concentrated on technology enterprises listed on the Indonesia Stock Exchange during the period 2020–2022. The sample was delineated via purposive sampling, culminating in 57 discrete observations. Analytical procedures were executed employing multiple linear regression within the SPSS environment. Empirical results revealed that capital architecture, investment disposition, profitability, and growth trajectories all exert a salutary effect on firm valuation. This study augments comprehension of signaling theory, the trade-off paradigm, and the mechanisms through which these variables modulate corporate value. These results offer valuable guidance for managers seeking to maximize shareholder wealth and for investors in assessing the potential of technology sector enterprises.
Foreign Ownership, Managerial Ownership, Profitability, Media Exposure and Intensity of Corporate Social Responsibility Disclosure Ni Made Desi Ratnadewi; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p12

Abstract

CSR disclosure is the disclosure of all information on social activities carried out by the company. The purpose of this study is to determine the effect of foreign ownership, managerial ownership, profitability, and media exposure on the intensity of CSR disclosure. This study uses a sampling method, namely non-probability sampling with purposive sampling technique. There are 173 companies with 519 observations. The data analysis technique used is multiple linear regression analysis. The results showed that profitability and media exposure had a positive effect on the intensity of corporate social responsibility disclosure. Managerial ownership has a negative effect on the intensity of corporate social responsibility disclosure. Foreign ownership has no effect on the intensity of corporate social responsibility disclosure.
The Influence of Good Corporate Governance Principles and Organizational Culture on the Financial Performance of Village Credit Institutions Nyoman Dewi Ayu Ratih Arya Dewanti; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p18

Abstract

This study aims to examine the effect of applying the principles of good governance and organizational culture on financial performance. This research was conducted at the Village Credit Institution (LPD) in South Denpasar Subdistrict. The sampling method uses saturated sampling by involving 11 LPD in South Denpasar Subdistrict. The data collection method used is by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that transparency, accountability, responsibility, independence, justice and organizational culture have a positive effect on financial performance.
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