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All Journal E-JURNAL AKUNTANSI
I Gusti Ngurah Agung Suaryana
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Reaksi Pasar Atas Pengumuman Stock split Putu Gede Aditama Putra; I Gusti Ngurah Agung Suaryana
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.p23

Abstract

Every corporate action carried out by a company has the potential for information content as signal. The purpose of this study is to reexamine the market reaction to the announcement of the stock split proxied by using abnormal return. Testing information content will be done by looking at the cumulative abnormal return significance. The method of determining the sample is by nonprobability purposive sampling technique. The data analysis technique used was the One Sample t-test. The results of this study indicate there is a market reaction to the announcement of the stock split. This is indicated by the existence of abnormal returns around the announcement of the stock split. The results of this study theoretically can provide empirical evidence that strengthens the signaling theory that the information published by the issuer is reacted by the market, which shows that any accounting information that enters the capital market has information content. Keywords: Stock split, abnormal return.
Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Pemoderasi Devy Kusuma Cendana; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 22 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.v22.i02.p12

Abstract

Auditors are often confronted by potential role conflict and vagueness of roles thus affecting auditor performance. A person who has a good Emotional Quotient (EQ) can manage his emotions well so that he can better control himself if faced with role conflict and unclear role in performing his duties or role as an auditor so that the resulting performance tends to be better. This study aims to prove empirical evidence of the influence of pera conflict and unclear role on the performance of auditors and the role of emotional quotient in moderating the influence of role conflict and unclear role on the performance of auditors. This research was conducted at Public Accounting Firm in Bali with survey method using questionnaire instrument. The sample size of 72 respondents using the method of determining the saturated samples, and the questionnaire that can be analyzed by 43 analysis shows that role conflict negatively affect the auditor's performance, unclear role negatively affect the auditor's performance, emotional quotient weaken the influence of role conflict on auditor performance, and emotional quotient weakens the influence of unclear role on the auditor's performance. Keywords: Auditor performance, role conflict, role ambiguity, emotional quotient
Earning Per Share, Dividend Per Share, dan Holding Period Saham Putu Dinda Sulistia Putri; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p16

Abstract

This research aims to determine the effect of earnings per share on the holding period of shares with dividend per share as a moderating variable. The population in this study are companies registered in IDX30 for the 2016-2019 period. The sampling technique in the research used the purposive sampling method. Simple linear regression is used to determine the effect of earnings per share, while moderated regression analysis is used to determine the effect of the moderating variable. The research results show that earnings per share have a positive effect on the holding period of shares, while dividends per share are unable to moderate the effect of earnings per share on the holding period. The theoretical implications of the research are able to support signaling theory as well as the practical implications of the research as consideration for companies to improve financial performance and decisions to retain share ownership by investors. Keywords: holding period; earning per share; dividend per share
PERBANDINGAN LIKUIDITAS SAHAM SEBELUM DAN SESUDAH PERUBAHAN FRAKSI HARGA DAN SATUAN PERDAGANGAN I Kadek Dony Darma Putra Irawan; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 14 No 2 (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

On January 6, 2014, the Indonesian Stock Exchange (IDX) implements a new tick size and lot size. This study aims to examine difference in liquidity around the date of adoption of Decree No. KEP-00071/BEI/1-2013. Purposive sampling technique was use for sampling, in order to obtain 90 samples. Observation period is on 5 days before and after the date. The resulted data were carried out on statistically analysis using paired sample t-test. The results indicated a difference in the averages of  trading volume activity before and after the application of the new tick size and lot size, after the event period has shown there are increasing of trading volume activity averages. The results showed that the application of the new rules able to increase stock liquidity, which means the expectation of  Indonesia Stock Exchange successfully achieved.
Pengaruh Kepemilikan Institusional, Ukuran Dan Umur Perusahaan Terhadap Kinerja Intellectual Capital Industri Keuangan di BEI Ainun Roviko; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 25 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.v25.i03.p07

Abstract

Evaluate performance intellectual capital of company is an important thing because this will contribute to the company competitive advantage in the future. This study aims to obtain empirical evidence of the impact institutional ownership, firm size and firmage on intellectual capital performance financial industry listed on Indonesian Stock Exchange 2015-2017.Intellectual capital performance measured by VAICTM. This research used non- probability sampling technique with purposive sampling method and 37 company as a sample and 111 observation. Secondary data obtained from the annual financial report of the financial industry. The result of this research indicate that institutional ownership hasnot affecting the intellectual capital performance. The result of this search also indicate that firm size and firm age has a positive effect on intellectual capital performance. Keywords : Institutional ownership, size and firm age, financial industry, intellectual capital.
Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba Putu Maysani; I Gusti Ngurah Agung Suaryana
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.p16

Abstract

Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings management is carried out by company managers. The study population is a manufacturing company listed on the IDX for the period 2013-2017, then the sample is determined by a probability sampling method with the results of 12 companies. The results of the study show that tax avoidance and board of directors have a positive effect on earnings management; independent commissioners, audit committees, institutional ownership, and managerial ownership have a negative influence on earnings management. Keywords : Earnings Management, Tax Avoidance, Corporate Governance.
TIME BUDGET PRESSURE MEMODERASI PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Luh Mahatma Setya Devi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 15 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

This study aimed to test time budget pressure moderating influence of personal characteristics auditor on acceptance of dysfunctional audit behavior. The sampling method using saturated sampling technique in which all members of the population used as a sample. The data in this study were collected by distributing a questionnaire to be filled or answered by the respondent auditor in KAP in Denpasar. Researchers use moderated regression analysis (MRA) as hypothesis testing. Results of this study stated that the personal characteristics of the auditor on acceptance of dysfunctional audit behavior positive effect. Time budget pressure and acceptance of dysfunctional audit behavior has no direct influence. Additionally time budget pressure is able to strengthen the influence of personal characteristics auditor on acceptance of dysfunctional audit behavior.
PENGARUH LANGSUNG DAN TIDAK LANGSUNG KINERJA LINGKUNGAN PADA NILAI PERUSAHAAN Winayaka Lingga; I Gusti Ngurah Agung Suaryana
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.p20

Abstract

Nilai perusahaan yang baik merupakan salah satu tujuan yang ingin dicapai oleh perusahaan. Nilai perusahaan adalah persepsi dari investor terhadap perusahaan yang sering dikaitkan dengan harga saham perusahaan. Nilai dari perusahaan bisa tumbuh secara berkelanjutan apabila perusahaan memerhatikan faktor-faktor ekonomi, sosial serta lingkungan hidup karena keberlanjutan ialah hubungan yang selaras antara kepentingan-kepentingan ekonomi, masyarakat serta lingkungan. Kinerja manajer perusahaan diharapkan tidak hanya bertujuan untuk memaksimalkan nilai perusahaan tetapi juga harus memiliki usaha dalam rangka kepedulian terhadap lingkungan, seperti menurunkan emisi rumah kaca, meminimalkan pencemaran lingkungan, dan menggunakan energi alternatif yang dapat diperbaharui. Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung kinerja lingkungan pada nilai perusahaan melalui environmental disclosure. Penelitian ini menggunakan pendekatan kuantitatif dengan tingkat eksplanasi asosiatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Jumlah sampel 34 perusahaan yang digunakan dalam penelitian diperoleh dengan teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Hasil dari penelitian ini menemukan bahwa kinerja lingkungan berpengaruh positif pada nilai perusahaan. Kinerja lingkungan tidak berpengaruh secara tidak langsung pada nilai perusahaan melalui environmental disclosure. Hal ini menunjukkan environmental disclosure bukan merupakan variabel pemediasi hubungan antara kinerja lingkungan dengan nilai perusahaan.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI Ni Luh Lemi Sushmita Devi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 17 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

The purpose of this research is to determine effect of profitability and solvency, individually, to on timeliness of submission of financial report, and to determine capable or not reputation or KAP moderate profitability and solvency, individually, on timeliness of submission of financial report. This research was carried out atbanking companies listed in Indonesian Stock Exchange. This research used purposive sampling technique. Number of samples used as many as 28 companies with 140 of observation samples. The analytical instrument used is MRA. Based on this research result, profitability and solvency, individually, did not effect to timeliness of submission of financial report. Reputation of KAP be able to strengthen effect of profitability on submission of timeliness of financial report, but weaken effect of solvency on submission of timeliness of financial report.
Co-Authors Ainun Roviko Devy Kusuma Cendana I Kadek Dony Darma Putra Irawan Luh Mahatma Setya Devi Ni Luh Lemi Sushmita Devi Putu Dinda Sulistia Putri Putu Gede Aditama Putra Putu Maysani Winayaka Lingga