Articles
<![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]]>
<![CDATA[Kode Etik Profesi Akuntan Publik dan Kinerja Auditor di Kantor Akuntan Publik ]]>
<![CDATA[Ni Luh Ditha Usadi Sumartho]]>;
<![CDATA[Dewa Gede Wirama]]>;
<![CDATA[Made Mertha]]>;
<![CDATA[I Dewa Nyoman Badera]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 5 (2024) ]]>
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.2024.v34.i05.p03
<![CDATA[The aim of this research is to analysis the impact of the five principles of the professional code of ethics for public accountants on the performance of auditors. The study was carried out at public accounting firms (KAP) in Bali Province. The sampling method utilized was purposive sampling, which resulted in a sample of 78 auditors from 14 KAPs. This study uses primary data collected by distribution of questionnaires. The data analysis technique used is multiple linear regression analysis. The findings show that integrity, objectivity, competence and due care, confidentiality, and professional behavior have positive effects on the performance of auditors at KAPs in Bali. Keywords: Integrity; Objectivity; Professional Competence and Due Care; Confidentiality; Professional Behavior; Auditor Performance]]>
<![CDATA[Pengaruh Intensitas Pengungkapan dalam Sustainability Report dan Return On Asset pada Return Saham ]]>
<![CDATA[I Kadek Bayu Putra Nusantara]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 3 (2019) ]]>
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.2019.v28.i03.p19
<![CDATA[The research population is all companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017 that issued sustainability reports. The sample is determined by purposive sampling technique with criteria that do not include financial companies and companies that publish sustainability reports for the 2014-2017 period in a row to obtain a sample of 15 companies. The analysis technique used is Multiple Linear Regression Analysis. The results of the analysis show that there is no influence between the relationship between the intensity of disclosure in the sustainability report on stock returns while. Tests on the second hypothesis get the result that there is an influence between the relationship of return on assets to the stock returns that the company will receive. Investors in investing in the capital market are expected to pay attention to conditions in the company such as ROA in order to get the desired stock return. Keywords : Sustainability report, asset returns, stock returns.]]>
<![CDATA[TIPE PERUSAHAAN MEMODERASI UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN ASING PADA PENGUNGKAPAN CSR PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Ni Made Diah Urmila]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 3 (2017) ]]>
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[This study aims to find empirical evidence about the influence of size, profitability, and foreign ownership on the disclosure of CSR, with the types of companies as the moderating variable on manufacturing companies listed in BEI. This study using 34 samples consistent manufacturing companies listed in BEI with a research period of 3 years from 2013 to 2015, bringing the total number of samples during the three years amounted to 102 samples. Factors in this study were tested using MRA. The results of the study identified that profitability significantly positive effect on the disclosure of CSR, while the size and foreign ownership has no significant effect on the disclosure of CSR. Type of company able to moderate the effect of size on the disclosure of CSR, but the type of company is not able to moderate the effect of profitability and foreign ownership on the disclosure of CSR.]]>
<![CDATA[KINERJA KEUANGAN SEBAGAI PEMEDIASI PENGARUH INTENSITAS RESEARCH AND DEVELOPMENT DAN ASET TIDAK BERWUJUD PADA NILAI PERUSAHAAN ]]>
<![CDATA[A Prawira Kurniawan]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 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[The purpose of this study is to understand the influence of R&D and intangible assets to a firm’s value with return on assets as a mediation variable. This study is conducted in a manufacture companies listed in Indonesian stock exchange from 2012 to 2014. Method of sample selection that used in this study is purposive sampling with four criteria. Decent samples to be observed are 30 companies. Analysis method used in this study is path analysis. The result of this study show that (1) R&D intensity and INTAV affect firm’s value, (2) R&D intensity and INTAV affect financial performance, (3) Financial affect firm’s value, (4) Financial performance fail to mediate the influence between R&D intensity and intangible assets on firm’s value.]]>
<![CDATA[PENGARUH PENERAPAN CORPORATE GOVERNANCE, DPK, CAR DAN NPL TERHADAP PROFITABILITAS BANK ]]>
<![CDATA[Ni Luh Kunthi Pranyanti Sentana Madri Wantera]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 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[National development in economic sector cannot be rid of financial institution, in this case is bank which is an intermediation institution in public. Bank in their financial activities trade on trust from the public and others party like stock holder. In that case, bank needs to keep stabilized moreover increase their financial performance. One of financial achievement standard that have been achieve by the company can be refer to their profitability. The purpose on this studies are to determine the effect of corporate governance, third party fund, capital adequacy ratio and non performing loan to bank profitability. The sample on this studies are the banking company that have been listed on the Indonesia Stock Exchanged (IDX) and include in the Corporate Governance Perception Indeks (CGPI) ranking between 2009 until 2013, totally 31 samples. The profitability on this studies can be measured by return on asset (ROA). The result show that third party fund, capital adequacy ratio (CAR) and non performing loan (NPL) have significant effect to bank profitability. The corporate governance on this studies have not significant effect to bank profitability.]]>
<![CDATA[Pengaruh Bonus Plan dan Corporate Governance pada Income Smoothing ]]>
<![CDATA[Ni Made Dwiadnyani]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 2 (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.v24.i02.p29
<![CDATA[Mekanisme GCG sebagai pengawasan perusahaan dianggap mampu melindungi investor dan kepercayaan akan diperolehnya pengembalian dari investasi yang dilakukan. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh Bonus Plan dan Corporate Governance pada Income Smoothing. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia dan masuk pemeringkatan Corporate Governance Perception Index (CGPI) secara berturut – turut, dan perusahaan yang tidak mengalami kerugian periode tahun 2011-2016. Sampel ditentukan dengan metode purposive sampling. Sampel yang diperoleh sebanyak 7 perusahaan dengan pengamatan selama 6 tahun sehingga didapatkan jumlah sampel sebanyak 42 amatan. Teknik analisis yang digunakan adalah Analisis Regresi Logistik. Berdasarkan hasil analisis ditemukan bahwa bonus plan tidak berpengaruh positif pada income smoothing. Sementara corporate governance tidak berpengaruh negatif pada income smoothing. Hal ini menunjukkan tinggi rendahnya motivasi Bonus Plan dan penerapan Corporate Governance tidak serta merta mempengaruhi kemungkinan terjadinya Income Smoothing. Kata kunci:income smoothing, bonus plan, corporate governance]]>
<![CDATA[Manajemen Laba dan Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indoensia) ]]>
<![CDATA[I Gusti Bagus Indra Kusuma]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p14
<![CDATA[The purpose of this study is to determine the effect of earnings management with income increasing and income decreasing patterns on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this research are 167 companies. A total of 105 samples are selected using a purposive sampling technique. Total observations over the 5 years to 525 observations, then divided into two groups, 472 observations for increasing income management and 53 observations for decreasing earnings management. This study uses a simple linear regression analysis technique. The test results show that income increasing earnings management variable does not affect the value of the company, while earnings decreasing earnings management has a negative effect on firm value. Keywords: Firm Value; Earnings Management; Income Increasing; Income Decreasing.]]>
<![CDATA[LIKUIDITAS SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN STRUKTUR MODAL PADA RETURN SAHAM PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Nyoman Aria Nugraha]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 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[This study aimed to examine the effect of liquidity as a moderating variable profitability and capital structure on stock returns. Independent variables (independent) on the profitability of this study is proxied by the return to total assets (ROA) and a capital structure in proksikan with a debt to equity ratio (DER). The population in this study are all companies that belong to companies listed in the Indonesia Stock Exchange. This study used a technique moderated regression analysis (MRA). Based on the purposive sampling technique used in this study there were 96 companies that meet the criteria of sampling. These results indicate that liquidity is not able to moderate the influence of profitability on stock returns, and liquidity is not able to moderate the effect of capital structure on stock returns.]]>
