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Profitability, Leverage, and Sales Growth: The Mediating Role of Dividend Policy in Determining Firm Value Ni Putu Diah Kartini; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Firm value represents the market's perception of a company's performance and future prospects. This study seeks to provide empirical evidence on the impact of profitability, leverage, and sales growth on firm value, with dividend policy serving as a mediating variable. The research sample comprises 60 energy companies selected from a population of 87 firms listed on the Indonesia Stock Exchange during the 2022–2023 period. Data were analyzed using path analysis techniques, employing SmartPLS 4.0 to evaluate the proposed relationships. The findings indicate that profitability, sales growth, and dividend policy positively influence firm value, whereas leverage exerts a negative effect. Moreover, profitability and sales growth positively affect dividend policy, while leverage has a negative impact. Dividend policy is shown to partially mediate the relationships between profitability and leverage with firm value, and fully mediates the relationship between sales growth and firm value.
Effect of Timeliness of Financial Report Publication, Income Smoothing and Growth Opportunities on Earnings Response Coefficient Putu Friska Devi Lionita Putri; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

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..
Effectiveness of Accounting Information Systems, Leadership Style, Work Motivation and Employee Performance Putu Febby Candra Lestari; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Employee performance is the quality and quantity of work results achieved by employees in performing their work. This research was conducted to examine the effect of the influence of the effectiveness of accounting information systems, leadership styles and work motivation on employee performance. The study was conducted in Perumda Tirta Tohlangkir with a total of 52 respondents. The sample determination method uses non probability sampling with a saturated sampling technique. The data were collected by survey method with questionnaire technique and analyzed using multiple linear regression analysis techniques. The results showed that the effectiveness of accounting information systems had an effect but not significantly on employee performance. Leadership style positively affects employee performance. Work motivation has an effect but is not significant on employee performance.
Pengaruh Tarif Pajak, Modernisasi Sistem Perpajakan, dan Tingkat Pemahaman Perpajakan pada Kepatuhan Wajib Pajak Umkm Ni Luh Gede Yuni Arthi; I Gde Ary Wirajaya
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7366

Abstract

Tax is the largest source of income in various countries, including Indonesia, which plays an important role in maintaining the country's economic stability. Therefore, taxpayer compliance is a key factor influencing economic stability. This study aims to analyze the effect of tax rates, modernization of the tax system, and the level of tax understanding on taxpayer compliance of MSMEs in Denpasar City as the city with the largest number of MSMEs in Bali Province in 2024. Based on SPT reporting data at the West Denpasar and East Denpasar Tax Offices in 2019-2023, there was a decrease in reporting at the West Denpasar Tax Office, while at the East Denpasar Tax Office, although reporting increased, the level of compliance had not reached 100 percent. The population of this study was 16,172 MSME taxpayers registered at the West and East Denpasar Tax Offices and data were collected using a questionnaire. The sample was determined using the convenience sampling technique and calculated using the Slovin formula to produce a total of 100 samples. The data were analyzed using multiple linear regression with SPSS 25 for Windows software. The results of the study indicate that tax rates have a negative effect on taxpayer compliance of MSMEs, while modernization of the tax system and the level of tax understanding partially have a positive effect on taxpayer compliance of MSMEs in Denpasar City.
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