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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Multiparadigma SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Kontemporer Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Abdimasku : Jurnal Pengabdian Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Akuntansi : Transparansi dan Akuntabilitas Journal of Applied Management and Accounting Science (JAMAS) International Journal of Environmental, Sustainability, and Social Science JAKED Journal Research of Accounting International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Dharma Jnana Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat International Journal of Application on Economics and Business Jurnal Inovasi Akuntansi Jurnal SUTASOMA International Journal of Economics, Management and Accounting E-JURNAL AKUNTANSI SENEMA
Ida Ayu Ratih Manuari
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MENELISIK PERAN TATA KELOLA PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
Journal of Applied Management and Accounting Science Vol. 5 No. 1 (2023): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v5i1.101

Abstract

Financial distress is a condition or condition of a company that is experiencing financial difficulties, is insecure and is threatened with bankruptcy. The purpose of this study is to test and obtain empirical evidence regarding the implications of the roles of managerial ownership, institutional ownership, independent commissioners, board of directors, liquidity, leverage and profitability in the financial distress of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. There were 24 manufacturing companies that were sampled in this study with a total observation time of 3 years so that the total sample for this study was 72 which were determined based on the purposive sampling method. The logistic regression analysis technique became a hypothesis testing technique in this study. From the test results it was found that managerial ownership, institutional ownership, independent commissioners, board of directors, liquidity, leverage have no effect on financial distress, profitability has a negative effect on financial distress. The implication of this research is to clarify the need for procurement of evaluation and analysis for a company in implementing a strategy that will affect the emergence of potential financial difficulties or financial distress. This will prevent the company from going bankrupt in the future
MENELISIK PERAN KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA Manuari, Ida Ayu Ratih; Devi, Ni Luh Nyoman Sherina
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.67

Abstract

This study aims to examine and analyze the effect of financial performance, firm size and investment opportunity set on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. The number of samples in this study were 20 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The results show that liquidity, profitability and firm size have a positive effect on dividend policy. Solvency and investment opportunity set have a negative effect on dividend policy in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019.
Company Valuation and Influencing Factors: A Study of Automotive and Component Manufacturers Listed on the Indonesia Stock Exchange Gunadi, I Gusti Ngurah Bagus; Cahyadi Putra, I Gede; Ratih Manuari, Ida Ayu
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 2 (2024): July 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i2.3248

Abstract

The company's value is crucial as it reflects the company's performance, which can influence investors' perception of the company. The aim of this research is to determine the influence of profitability, company size, liquidity, and managerial ownership on company value in the automotive and component manufacturing sub-sector on the Indonesian Stock Exchange (IDX) for the years 2017-2021. The population in this study consists of manufacturing companies listed on IDX from 2017 to 2021, totaling 13 companies, with a sample size of 12 companies selected through purposive sampling method. This study employed multiple linear regression analysis to investigate the factors influencing company value. The results reveal that profitability and managerial ownership have a positive and significant impact on company value, while company size has no significant effect. Interestingly, liquidity exhibits a negative and significant relationship with company value. These findings suggest potentially important areas for future research. Expanding the study to include additional variables, such as leverage, capital structure, and dividend policies, could provide a more comprehensive understanding of the determinants of company value.
PENGARUH KOMPETENSI, ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Luh Devi Yuniantari; Luh Komang Merawati; Ida Ayu Ratih Manuari
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.109

Abstract

The existence of the public accounting profession will gain the trust of the public if the auditors produce quality audits. Audit quality is influenced by many factors including competence, auditor ethics, auditor experience, audit fees and audit tenure. This study aims to analyze and explain the effect of competence, auditor ethics, auditor experience, audit fees and audit tenure on audit quality. The study population comprised all auditors employed at public accounting firms in Bali. Purposive sampling was employed, yielding 88 respondents. Data collection involved validated and reliable questionnaire. The data analysis method employed in this investigation was multiple linear regression analysis. The findings reveal that auditor ethics and experience positively influence audit quality, while competence, audit fees, and audit tenure exhibit no significant impact on audit quality
Company Valuation and Influencing Factors: A Study of Automotive and Component Manufacturers Listed on the Indonesia Stock Exchange Gunadi, I Gusti Ngurah Bagus; Cahyadi Putra, I Gede; Ratih Manuari, Ida Ayu
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 2 (2024): July 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i2.3248

Abstract

The company's value is crucial as it reflects the company's performance, which can influence investors' perception of the company. The aim of this research is to determine the influence of profitability, company size, liquidity, and managerial ownership on company value in the automotive and component manufacturing sub-sector on the Indonesian Stock Exchange (IDX) for the years 2017-2021. The population in this study consists of manufacturing companies listed on IDX from 2017 to 2021, totaling 13 companies, with a sample size of 12 companies selected through purposive sampling method. This study employed multiple linear regression analysis to investigate the factors influencing company value. The results reveal that profitability and managerial ownership have a positive and significant impact on company value, while company size has no significant effect. Interestingly, liquidity exhibits a negative and significant relationship with company value.  These findings suggest potentially important areas for future research. Expanding the study to include additional variables, such as leverage, capital structure, and dividend policies, could provide a more comprehensive understanding of the determinants of company value.
Accounting Information Systems’ Effectiveness at Village Credit Institutions (LPDs) in Denpasar City and the Influencing Factors Ida Ayu, Ratih Manuari; Andre Silvester, Laoh; Ni Made, Karisma Indiani; Ni Putu, Tiara Maharani Krisna Putri
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3443

Abstract

Companies have been forced to adopt computer-based information systems due to the quick development of information technology. These systems expedite and simplify the management's access to data. The purpose of this study is to investigate how the efficiency of Accounting Information Systems (AIS) at Village Credit Institutions (LPDs) in Denpasar City is impacted by factors such as job experience, educational attainment, training, incentives, and task complexity. The population of the study includes 34 LPDs, with a sample of 136 respondents selected through purposive sampling. Multiple linear regression analysis was involved in the data analysis. The findings indicate that while task complexity has a negative influence on AIS' efficacy, job experience and training have a beneficial impact. However, education level and incentives do not significantly influence the system's effectiveness. These findings suggest that LPD managers should prioritize enhancing work experience and training to improve the effectiveness of their AIS.
Determinants of Dividend Policy and Investment Opportunity Set in Manufacturing Companies Listed on The Indonesia Stock Exchange Devi, Ni Luh Nyoman Sherina; Manuari, Ida Ayu Ratih
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2376

Abstract

The company's finance decision and dividend policy are two related issues that cannot be separated. When deciding on the value of the company as the primary goal of future expenditures, the IOS offers a more thorough direction. This research seeks to determine the impact of liquidity, activity, and profitability on dividend policy and IOStings in manufacturing businesses listed on the Indonesia Stock Exchange. All manufacturing businesses registered on the Indonesian Stock Exchange in 2018–2020 comprise the population of this study. Using the purposive sampling method, a total sample of 40 manufacturing enterprises for the observation period of 2018-2020 was obtained. Partial Least Squares (PLS) is used and this study's conclusion, dividend policy is unaffected by liquidity. The dividend policy is significantly and positively impacted by profitability. The IOS is unaffected by liquidity. The IOS is unaffected by activity. Profitability significantly and positively influences the IOS. The IOS is significantly and positively affected by dividend policy.
Budget Gaming: When Accountants Become the Main Players MANUARI, Ida Ayu Ratih; NIDA, Desak Rurik Pradnya Paramitha; INDRIANI, Eni
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1218

Abstract

budget gaming conducted by accountants. Budget gaming is suspected to occur due to the lack of transparency in achieving budget targets. Public trust plays a major role in the sustainability of the accounting profession.This study uses a quantitative approach with a quota sampling method to collect data from 85 respondents, consisting of government and private accountants in Bali. Data were obtained through a 5-point Likert scale-based questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study indicate that performance pressure and performance evaluation systems have a significant influence on budget gaming, while perceptions of procedural justice do not show a significant influence. The ethics of the accounting profession are also unable to moderate the relationship between independent and dependent variables.This study provides a real contribution to organizational management by suggesting improvements to the performance evaluation system to be fairer and more comprehensive and wiser management of work pressure through realistic targets and support for employees. This study also enriches the literature on budget gaming behavior, especially in the context of work culture and the economy of tourism areas. By focusing on the role of accountants, this study provides strategic insights for the development of more transparent and accountable budgeting policies.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Putra, I Gede Cahyadi; Kepramareni, Putu; Manuari, Ida Ayu Ratih; Jayatri, Luh Dwi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.18339

Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, independent commissioners, return on assets, and current ratio to stock prices in technology companies listed on the ratio on the share price of technology companies listed on the Indonesia Stock Exchange. Indonesia Stock Exchange. This research is a quantitative type research. The data collection method uses purposive sampling method with several predetermined criteria that have been determined. The analytical tool used to test the hypothesis is multiple linear analysis. The results showed that institutional ownership and return on assets have a positive effect on stock prices in technology companies listed on the Stock Exchange. on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. Indonesia Stock Exchange for the period 2020-2022. Meanwhile, managerial ownership, independent commissioners, and current ratio have no effect on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. on technology companies listed on the Indonesia Stock Exchange for the period 2020-2022.
DOES MENYAMA BRAYA MODERATE THE IMPACT OF DISCIPLINE AND WORK MOTIVATION ON LPD PERFORMANCE” Ida Ayu Ratih Manuari; I Gede Cahyadi Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.09.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i09.p18

Abstract

Peran Lembaga Perkreditan Desa (LPD) di masyarakat Bali memiliki dampak yang signifikan dalam memajukan ekonomi. Kinerja LPD dalam penelitian ini adalah kinerja karyawan LPD diyakini dipengaruhi oleh motivasi dan disiplin kerja dari para pegawai. Selain itu, budaya "menyama braya," sebuah konsep dalam masyarakat Bali yang menekankan kerjasama dan gotong royong, juga diyakini dapat memperkuat motivasi dan disiplin kerja pegawai dalam kinerja mereka di LPD. Penelitian ini melibatkan seluruh karyawan LPD di Kecamatan Mengwi sebagai populasi. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling dan menghasilkan 129 responden. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa budaya menyama braya di LPD mampu memperkuat pengaruh disiplin dan motivasi kerja karyawan terhadap kinerja mereka. Namun, disiplin dan motivasi kerja itu sendiri tidak secara langsung berdampak signifikan pada kinerja mereka. Diharapkan penemuan ini dapat memberikan kontribusi dalam pengembangan sumber daya manusia di LPD, dengan menekankan pentingnya memperkuat konsep kearifan lokal, yaitu budaya menyama braya, dalam kehidupan kerja para karyawan di LPD untuk meningkatkan kinerja mereka.
Co-Authors Agung Prajanto Anak Agung Putu Gede Bagus Arie Susandya Andre Silvester, Laoh Ayu Anggreni, Ni Kadek Daniel Raditya Tandio Darmawan, I Putu Aditya Surya Diah Kumalasari, Putu Edy Septian Santosa, Made Eni Indriani Gede Bagus Brahma Putra Hananingrum, Ni Luh Putu Grace Hayu Wikan Kinasih I Dewa Ayu Oktaviani Putri I Gede Cahyadi Putra I Gede Cahyadi Putra I Gede, Cahyadi Putra I Gusti Ngurah Bagus Gunadi I Kadek Bagiana I Made Wahyu Wijaya I Putu Angga Santika Ida Ayu Nyoman Yuliastuti Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Santhi Dwi Trisnawati Kadek Silvana Intan Dwi Pratiwi Laoh, Andre Luh Komang Merawati Luh Putri Mas Mirayani M Doni Permana Putra Machmuddah, Zaky Made, Laksmi Sena Hartini Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Diana Putri Ni Kadek Dewi Puspayanti Ni Kadek Handayani Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Komang Janitri Pratiwi Ni Luh Devi Yuniantari Ni Luh Nyoman Sherina Devi Ni Luh Yonny Kaswari Ni Made , Karisma Indiani Ni Made Adelia Andika Putri Ni Made Dwi Ariani Ni Made, Karisma Indiani Ni Putu Yuria Mendra Ni Putu, Tiara Maharani Krisna Putri Ni Putu, Widya Wati Nida, Desak Rurik Pradnya Paramitha Pande Eka Setiawati, Luh Pande, I Wayan Bagus Putri Kiara Citra Putu Ayu Diah Widari Putri Putu Diah Kumalasari Putu Kepramareni Putu Novidiyanti Putu Sughi Indah Dharmayanti Putu, Ayu Diah Widari Putri Rastamiari, I Gusti Ayu Eka Putri RR. Maria Yulia Dwi Rengganis Wina Cahyani, Komang Yura Karlinda Wiasa Putri Yuria Mendra, Ni Putu