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I Wayan Putra
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN UTANG PERUSAHAAN NON KEUANGAN Ni Komang Ayu Purnianti; I Wayan Putra
E-Jurnal Akuntansi Vol 14 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

Debt is one of the sources of external financing used by companies to finance the funding needs of the corporate. The aims of this study is to analyze the impact of the intitutional ownership, managerial ownership, size and age on debt. This research carried out on non-financial companies listed on the Stock Exchange for the 2011-2013. Research using purposive sampling method for taking samplel, and obtained 378 observations. Analysis technique used is multiple regression analysis. The result of research show institutional ownership has negative influence toward debt policy. Managerial ownership have no influence toward debt policy. Size  have positif influence toward debt policy. Age  have negative influence toward debt policy.
PENGUJIAN TRADE OFF THEORY PADA STRUKTUR MODAL PERUSAHAAN DALAM INDEKS SAHAM KOMPAS100 AA Sg Mira Dewi Setiawati; I Wayan Putra
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

The research purpose to determine the effect of fixed tangible assets, profitability, firm size and growth of the company on the capital structure of companies included in the stock index KOMPAS100 listed on the Indonesian Stock Exchange 2011-2013. Purposive sampling method is used as a method of selecting a sample in order to obtain as much as 197 observations. Multiple linear regression analysis was used to analyze secondary data in this research. The results show the independent variable of fixed tangible assets, profitability, firm size, and firm growth effects the capital structure. Partially fixed tangible assets, firm size and firm growth positively significant affect the capital structure of listed companies in the stock index KOMPAS100. Variables profitability negatively significant effect the company's capital structure in the index KOMPAS100.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL PEMODERASI Made Ambara Dita; I Wayan Putra
E-Jurnal Akuntansi Vol 15 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 study was to determine the effect of the application of the system of accounting information on the performance of employees, whether the employees' integrity moderate the effects of the application of accounting information system on employee performance. This research was conducted at the Rural Bank in Karangasem. Samples in this study of 52 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires and interviews. Data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 52 respondents, it can be concluded that the application of the accounting information system and significant positive effect on employee performance. Employee integrity and significant positive effect on employee performance and integrity of employees as moderating the application of accounting information system and the integrity of the employee, the employee can demonstrate integrity moderate
PENGARUH RISK, LEGAL RESERVE REQUIREMENT, DAN FIRM SIZE PADA PROFITABILITAS PERBANKAN I.A. Ria Paramita Handayani; I Wayan Putra
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

One of the measure of the financial performance achievement that the banks have made is the corporations’ level of profitability. This study was aimed at finding out the effect of Risk, Legal Reserve Requirement, and Firm Size on the profitability of banking corporations registered in Indonesia Stock Exchange. The sample size was 24 banking corporations registered in Indonesia Stock Exchange in the observation years from 2010 up to 2014 using purposive sampling as the sampling method. The data used were secondary data and the method of analysis used was multiple linear regression. The result of t-test showed that Deposit Risk Ratio, Legal Reserve Requirement, and Firm Size partially have a positive effect on the profitability of the banks. The result of t-test showed that Deposit Risk Ratio, Legal Reserve Requirement, and Firm Size partially have a positive effect on the profitability of the banks.
PENGARUH UKURAN PERUSAHAAN, UMUR OPERASIONAL, DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP KEMAMPULABAAN LPD Agung Mirah Siswandari; I Wayan Putra
E-Jurnal Akuntansi Vol 19 No 3 (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

Economy in Bali currently is increasingly showing significant improvement. LPD would facilitate the public in obtaining the financial resources to their needs whether they are productive and consumption. One of indicators to assess the health of LPD is Profitability. Gains derived by a financial institution is strongly influenced by its human resources to manage and process the existing financial resources.  This report aims to understand influence the size of the company, operational age, and capital adequacy ratio ( car ) against LPD profitability. The total sample research obtained by 73 LPD with the probability of sampling and engineering proportionate stratified random sampling. Analysis techniques the data used analytics multiple linear regression. The results show operational age have a significant negative impact on LPD profitability while the size of the company and capital adequacy ratio ( car ) have significant positive impact on profitability LPD .
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH I Putu Upabayu Rama Mahaputra; I Wayan Putra
E-Jurnal Akuntansi Vol 8 No 2 (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

Government institutions at this time, should further to improve the quality of financial performance in order to create accountability and transparency. One of its efforts is the delivery of the qualified government financial statements and appropriate of accounting standards that have been set. The purpose of this study was to determine the effect of human resource capacity, utilization of local financial information systems, internal control systems and the implementation of government accounting standards to the quality of financial reporting information in SKPD Gianyar regency. The used sampling method  is proportional stratified random sampling. Based on the analysis results, obtained that the human resource capacity, utilization of local financial information systems, internal control systems and the implementation of government accounting standards have a positive and significant effect to the quality of financial reporting information in SKPD Gianyar regency.
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA KEBIJAKAN DIVIDEN DENGAN FREE CASH FLOW SEBAGAI PEMODERASI Ni Nyoman Opi Widiari; I Wayan Putra
E-Jurnal Akuntansi Vol 20 No 3 (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 study aims to determine the effect of managerial ownership and institutional ownership on dividend policy with free cash flow as a moderating variable. This research uses a panel data of all go public companies listed on the Indonesian Stock Exchange (IDX) 2011-2015. The sample choosen by purposive sampling method. There are 10 companies that meet the criteria as samples so that the research data totaling 50 observations. The analysis technique used in this study is Moderated Regression Analysis (MRA). The results of this study show that: 1) Ownership managerial significant negative effect on dividend policy. 2) Institutional ownership significant negative effect on dividend policy. 3) Free cash flow weaken the influence of managerial ownership on dividend policy. 4) Free cash flow weaken the influence of institutional ownership on dividend policy. e-mail: o.sunz@yahoo.com telp: +62 89688602087
OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR YANG MEMENGARUHINYA Gusti Ngurah Rakatenda; I Wayan Putra
E-Jurnal Akuntansi Vol 16 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

The purpose of this study was to examine the effect of leverage, profitability, company size, tenure of audit and auditor reputation on a going concern audit opinion. This research was conducted at the manufacturing companies listed in Indonesia Stock Exchange period 2011-2014. Samples were obtained by 76 companies with non-probability sampling methods, particularly purposive sampling. Data analysis technique used is the logistic regression analysis. The analysis finds that leverage does not affect the going concern audit opinion. Profitability does not affect the going concern audit opinion. Audit tenure does not affect the going concern audit opinion. Reputation auditor does not affect the going concern audit opinion. In contrast to the size of the company that affect the going concern audit opinion.
PENGARUH RASIO KEUANGAN, UKURAN PERUSAHAAN, ARUS KAS AKTIVITAS OPERASI PADA RETURN SAHAM Trisna Windika Pratiwi; I Wayan Putra
E-Jurnal Akuntansi Vol 11 No 2 (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

The purpose of this study was to determine the effect of financial ratios, the size of the company, and cash flow operating activities on stock returns in Indonesia Stock Exchange 2011-2013. The independent variable in this study is liquidity, profitability, leverage, activity, firm size and cash flow operating activities. The sample in this study amounted to 35 companies with nonprobability sampling method. Data was collected by non-participant observation techniques. Data analysis techniques used in this research is multiple linear regression analysis. The results showed that the variables of liquidity, profitability, and firm size has positive effect on stock returns, the variable leverage negative effect on stock returns, while the activity and cash flow operating activities have no effect on stock returns
ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN SUMBAWA TAHUN ANGGARAN 2010-2012 Ni Ketut Erna Rahmawati; I Wayan Putra
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 aims to determine the financial performance of Sumbawa district government fiscal year 2010-2012. Variable used are the ratio of the area of ??financial independence, acceptance of PAD effectiveness ratio, the ratio of the efficiency of public expenditures, growth ratio, ratio of proportions and economic ratio. Results of this study showed that the level of financial independence is very low once Sumbawa district, the average level of effectiveness PAD from 2010-2012 which means less effective, the average level of financial efficiency Sumbawa regency of were classified as inefficient, average revenue growth rate showed positive growth. The largest contribution to revenue area is Fund Balance, while the largest contribution to the shopping area is occupied by indirect expenditures, and the average level of local government expenditure Sumbawa classified as economically. 
Co-Authors AA Sg Mira Dewi Setiawati Agung Mirah Siswandari Gusti Ngurah Rakatenda I Putu Upabayu Rama Mahaputra I.A. Ria Paramita Handayani Made Ambara Dita Ni Ketut Erna Rahmawati Ni Komang Ayu Purnianti Ni Nyoman Opi Widiari Trisna Windika Pratiwi