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<![CDATA[Financial Distress dan Opini Audit Sesuai Standar Audit (SA) 706 pada Masa Pandemi Covid-19 ]]>
<![CDATA[Ni Komang Ita Monika]]>;
<![CDATA[Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 10 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i10.p16
<![CDATA[Covid-19 is a global health problem, including Indonesia. Covid-19 has had a huge impaction theicountry's economyias well as the companies affected by it. Many companies experience financial distress and this also has an impact on the audit opinion received by the company. This study aims to examine the effect of financial distress on audit opinion with SA 706. The sample obtained was 534 companies, obtained using purposive sampling technique. The data analysis technique in this research logistic regression analysis. The results of the analysis show that financial distress has an impact on audit opinion with Audit Standards (SA) 706. The theoretical implications of this study can contribute to empirical studies of agency theory and signal theory. The practical implication of this research is that it can be taken into consideration in decision makingbystakeholders and company management. Keywords: Audit Opinion; Audit Standards (SA) 706; Financial Distress; Covid-19.]]>
<![CDATA[Intellectual Capital, Profitabilitas, Ukuran Perusahaan Dan Nilai Perusahaan ]]>
<![CDATA[Ni Putu Intan Aryanti]]>;
<![CDATA[Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 11 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i11.p11
<![CDATA[Increasing the value of the company is one of the goals of the company because by increasing the value of the company, the prosperity of shareholders will also increase. The research aims to obtain empirical data regarding the influence of intellectual capital, profitability and company size on firm value. The research was carried out at companies in the food and beverage sector that were listed on the Indonesia Stock Exchange in 2018-2020. A total of 17 companies were sampled using the nonprobability sampling method through a purposive sampling technique, resulting in 51 companies being sampled for 3 years. Multiple linear regression analysis was used as a data analysis technique. The output analysis reveals that profitability has a significant positive effect on firm value, but intellectual capital and firm size have a significant negative effect on firm value. Research provides implications in the form of considerations for investors when making decisions. This can be seen through research variables that can be used as corporate strategy and provide benefits to stakeholders. Keywords: Intellectual Capital; Profitability; Company Size; The Value of the Company]]>
<![CDATA[Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan pada Nilai Perusahaan ]]>
<![CDATA[Ni Kadek Dona Puspita Dewi]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v22.i03.p19
<![CDATA[This study is aimed to find empirical evidence concerning the effect of profitability andcompany size on the company value in which social responsibility disclosure is used as themoderating variables. This study was conducted on the food and beverage companies whichwere listed in Indonesian Stock Exchange during 2013-2016 periods. There are 11companies used as the sample by using purposive sampling method. Non-participantmethod was used as the method of collecting data while Moderated Regression Analysistechnique was used as the technique of analyzing data. Based on the analysis, it was foundthat both profitability and company size brought positive effect on the company value.Social responsibility disclosure weakened the effect of profitability on the company value.Meanwhile, it strengthened the effect caused by the company size.Keywords: Profitability, company size, social responsibility disclosure, company value]]>
<![CDATA[PENGARUH FAKTOR FUNDAMENTAL TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ni Putu Yeni Ari Yastini]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 2 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this research is to examine the effect of Leverage (DER), Dividend Policy (DPR), Profitability (ROA) to firm value at Manufacturing and Mining Companies Listed on BEI Period 2010– 2011, using multiple linear regression analysis. The results of this research show that DER variable have positive significant to firm value, DPR have not significant effect but have positive coefficient firm value meanwhile profitability variables are shown to have a negative significant effect on firm value.]]>
<![CDATA[PENGARUH PERCEIVED USEFULNESS, PERCEIVED EASE OF USE DAN PENGGUNAAN SOFTWARE AUDIT PADA KINERJA AUDITOR INTERNAL ]]>
<![CDATA[Ni Luh Gede Krisna Dewi]]>;
<![CDATA[Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study was to analyze the effect of perceived usefulness , perceived ease of use and the use of a software audit on the performance of internal auditors at. Bank BRI Branch Office Se Bali Province . This research was conducted at PT . Bank BRI Branch Office Se Bali Province with twelve offices in 2016 with the number of auditors as many as 50 people as samples through the method of sample saturated . The data collection is done by distributing questionnaires to 46 respondents back and four aborted through multiple linear regression analysis . Based on the analysis , perceived usefulness , perceived ease of use and the use of audit software has a positive influence on the performance of internal auditors at. Bank BRI Branch Office Se Bali Province.]]>
<![CDATA[PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN PADA KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Ni Putu Sonia Sindica Pande]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[Any company that went public have an obligation to submit financial statements on time. Long time submission of financial statements may affect the value of companies, because of timeliness in the delivery of financial statements and financial reports are good quality or in accordance with FinancialiAccountingiStandards may encourage investors to invest in the company . This study was to determine the effect of profitability, solvency and size of the company in the late submission of financial statements of companies listed on stock exchanges in 2011-2014 Indonesia multiple linear regression analysis technique used to conduct this study. Collection method used is secondary data source. The results of analysis show that the profitability of a negative effect on the late submission of financial reports, solvency positive influence on the late submission of financial statements, while the company size has no effect on the late submission of financial statements of the company.]]>
<![CDATA[PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, AUDIT TENURE, DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Debby Tandungan]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[Going concern issues are complex so that need factors that used as a benchmark in determining the company’s going concern status. This study aimed to examine the effect of the audit committee, the size of the company, the audit tenure, and reputation of KAP against going concern audit opinion. The object of this research is manufacturing companies listed in Indonesia Stock Exchange. Methods of sampling using purposive sampling techniques where appropriate criteria set acquired 21 companies. The data in this study were collected through non-participant observation method by downloading data from BEI. The analysis technique used is logistic regression analysis. Testing hypothesis in this study using logistic regression analysis techniques. Hypothesis testing results showed that the variables of the audit committee, company size, and audit tenure does not affect the going concern audit opinion, while the reputation of KAP variables significantly influence the going concern audit opinion. ]]>
<![CDATA[Profitabilitas, Likuiditas, Leverage, Corporate Social Responsibility dan Nilai Perusahaan ]]>
<![CDATA[Cokorda Istri Wahyuniyasanti]]>;
<![CDATA[Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 7 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i07.p15
<![CDATA[Firm value is the achievement obtained by the company from public trust after running operations. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, leverage, and CSR on firm value. This research was conducted in financial sector companies listed on the Indonesia Stock Exchange. The sample of companies is 10 companies with 5 years of observation, then obtained 50 observational data. The method of determining the sample used in this study is non-probability sampling with purposive sampling technique. The data were collected, then tested with Statistical Product and Service Solutions (SPSS) analysis. The results showed that profitability and leverage had a positive effect on firm value and liquidity and CSR had no effect on firm value. Keywords: Company Value; Profitability; Liquidity; Leverage; Corporate Social Responsibility.]]>
<![CDATA[CORPORATE GOVERNANCE MODERATING THE EFFECTS BOOK TAX DIFFERENCES TO EARNING PERSISTENCE ]]>
<![CDATA[Luh Ayu Pujiastini Utari]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study is to proof the empirical of the influence book tax differences on the earnings persistence moderated by corporate governance in all of the companies that have been registered in BEI on period 2011-2014. Method of sample selection that used in this study is purposive sampling, decent samples to be observed are 42 companies. The data analyzed used double linier regretion and MRA. The result of this study indicated 1) Companies with LPBTD and LNBTD has no influence on earnings persistence, 2) The corporate governance debilitated the influence of LPBTD on the earnings persistence significanly meanwhile the corporate governance did not debilitate the influence of LNBTD on the earnings persistence.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA LAPORAN KEUANGAN PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA ]]>
<![CDATA[Putu Sakania Primadewi]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 No 3 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Untuk melihat apakah perusahaan sudah melaksanakan fungsi sosialnya, dapat dilihat dari pengungkapan tanggung jawab sosial pada laporan keuangan perusahaan. Perusahaan tidak hanya dituntut mendapatkan keuntungan yang besar tetapi perusahaan memiliki tanggung jawab moral kepada stakeholder-nya karena harus memperhatikan lingkungan sekitarnya. Penelitian ini berujuan mengetahui pengaruh ukuran dewan komisaris Independen, ukuran perusahan, leverage dan profitabilitas terhadap pengungkapan tanggung jawab sosial pada laporan keuangan tahunan perusah.aan LQ45 yang terdaftar di BEI tahun 2008-2011. Corporate Social Responsibility Disclosure Index (CSRDI) digunakan sebagai proksi dari pengungkapan tanggung jawab sosial. Sebanyak 84 perusahaan sampel dari 100 jumlah populasi diperoleh berdasarkan metode purposive sampling. Berdasarkan hasil analisis regresi linear berganda menunjukkan bahwa ukuran dewan komisaris independen dan ukuran perusahan berpengaruh signifikan, sedangkan leverage dan profitabilitas tidak berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial. Kata kunci: pengu.ngkapan tanggung jawab sosi.al, dewan komisaris indepe.nden, ukuran, perusahaan, leverage, profitabilitas]]>
