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All Journal Jurnal Ilmiah Akuntansi dan Humanika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI E-Jurnal Ekonomi dan Bisnis Universitas Udayana INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Optimal: Jurnal Ekonomi dan Manajemen
I Ketut Suryanawa
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kemampuan Good Corporate Governance Memoderasi Pengaruh Nilai Perusahaan pada Praktik Perataan Ni Made Dwi Permanasari; I Ketut Suryanawa
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.p07

Abstract

Firm value was the factor for management to become opportunistic by doing income smoothing. This research has a purpose to giving an empirical proof about the ability of good corporate governance in moderating the relation between firm value and income smoothing. The number of sample on 2012-2016 period in property and real estate sector was about 160 observations. This study applying non probability with purposive sampling technique. The process of analysis data was through factor analysis and logistic regression with MRA. There were two main result of this research included: 1) firm value negatively influence on income smoothing but not significantly; 2) good corporate governance did not weaken the relation of firm value and income smoothing. Keywords: firm value, income smoothing, and good corporate governance
PENGARUH UKURAN PERUSAHAAN DAN POTENSI KESULITAN KEUANGAN PADA KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI PEMODERASI Kadek Weda Noveadjani Tista; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 18 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

The financial statements is management tool to provide information about management’s accountability in managing a company which is used as basis for a decision making by the the financial statement users guided by Generally Accepted Accounting Principles (GAAP). It enables management to have the opportunity to apply conservatism in the financial statements. A total of 98 observation samples to 34 companies listed on the Stock Exchange in 2011-2015 selected by non-probability sampling method especially purposive sampling technique. Moderated regression analysis was used as analytical techniques and the results are the size of the company's has negative effect on accounting conservatism otherwise potential of financial distress has a positive effect on the company's financial accounting conservatism. Leverage can amplify the effect of firm size on accounting conservatism, but are not able to moderate the influence of the potential financial difficulties in accounting conservatism.
Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Emosional, dan Religiusitas terhadap Perilaku Etis Mahasiswa Akuntansi I Komang Raditya Wiguna; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 28 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.v28.i02.p09

Abstract

The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula. From the calculation results, it was found that the sample amounted to at least 75 respondents who were active students of the class of 2015 and had taken auditing courses 1. The type of data used in this study is quantitative data, in the form of answers from respondents stated in the form of numbers from the questionnaire was measured using a Likert scale. The results of the analysis show that the understanding of the accountant's code of ethics, emotional intelligence, and religiosity positively influences the ethical behavior of accounting students.Keywords: Understanding of the accountant's code of ethics, emotional intelligence, religiosity, ethical behavior.
Accounting Knowledge, Internal Locus of Control, Digital Literacy, and Adversity Intelligence: Influences on Accounting Students' Entrepreneurial Intentions I Kadek Ega Prastha Permana; I Ketut Suryanawa; I Gusti Ayu Desni Saraswati Sudirga
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p03

Abstract

Entrepreneurial intention refers to the desire and determination to establish, manage, bear the risks of, and grow a business. This research investigates the influence of accounting knowledge, internal locus of control, digital literacy, and adversity intelligence on the entrepreneurial intentions of accounting students. The study population comprised all undergraduate accounting students from the 2017 to 2023 cohorts at the Faculty of Economics and Business, Udayana University. A sample of 300 students was selected using the probability sampling method with a proportionate stratified random sampling technique. The data collected through questionnaires were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) program. The findings reveal that accounting knowledge, internal locus of control, digital literacy, and adversity intelligence positively and significantly affect the entrepreneurial intentions of accounting students. Keywords: Entrepreneurial Intentions; Accounting Knowledge; Internal Locus of Control; Digital Literacy; Adversity Intelligence
The Effect of Environmental, Social, and Governance (ESG) Performance on Firm Value: A Comparative Study Between State-Owned and Non-State-Owned Enterprises (An Empirical Study of Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period) Ni Putu Alit Febrianti; I Ketut Suryanawa; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.724

Abstract

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.
Analysis of Factors Influencing the Performance of Accounting Information Systems at Village Credit Institutions in Abiansemal District Ni Putu Linda Novita Dewi; I Ketut Suryanawa
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.731

Abstract

The rapid development of information technology has encouraged Village Credit Institutions (LPDs) to adopt Accounting Information Systems (AIS) as an effort to enhance operational efficiency and effectiveness. However, the implementation of AIS in several LPDs in Abiansemal District still faces various challenges, such as data input errors and lack of system integration. This study aims to analyze the influence of system development formalization, organizational size, user involvement, training and education, as well as personal technical skills on the performance of accounting information systems. The research method used is quantitative with a survey approach. The sample consists of 96 respondents, comprising leaders and managers of 32 active LPDs in Abiansemal District, Badung Regency. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test using SPSS software. The results show that all five independent variables—system development formalization, organizational size, user involvement, training and education, and personal technical skills—have a simultaneous and partial positive and significant influence on the performance of accounting information systems. The coefficient of determination indicates that 55.8% of the variation in AIS performance can be explained by these five variables.
The Effect of Financial Literacy, Mental Accounting, and Risk Aversion on Students’ Investment Decisions I Gusti Ayu Dianita Martha Kamalini; I Ketut Suryanawa
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.842

Abstract

Investment refers to the decision to allocate a certain amount of funds in the present with the expectation of obtaining returns in the future. Investment decisions are influenced by an individual’s knowledge, behavior, and emotions. Investors consider not only the prospects of investment instruments but also the psychological factors that shape their decisions. This study aims to empirically examine the effect of financial literacy, mental accounting, and risk aversion on students’ investment decisions. The research was conducted at the Faculty of Economics and Business, Udayana University, with a sample of 139 students selected using a census method. Data were collected using questionnaires and analyzed through multiple linear regression. The findings indicate that financial literacy and mental accounting have a positive influence on students’ investment decisions, while risk aversion has no significant effect. These results highlight the importance of financial knowledge and psychological awareness in making sound investment decisions. This study serves as a reference for students to better manage their finances and make more rational and well-planned investment choices.
The Effect of Experience and Time Budget Pressure on the Auditor’s Ability to Detect Fraud with Understanding of Red Flags as a Moderating Variable Pande Putu Diah Maharani; I Ketut Suryanawa; Ni Ketut Rasmini
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 3 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i3.475

Abstract

Financial statements play an important role in providing relevant, reliable, and trustworthy financial information to stakeholders. Although auditors are responsible for ensuring the fairness of these statements, cases of undetected financial fraud still occur. This research seeks to empirically examine the effect of experience and time budget pressure on the auditor’s ability to detect fraud, with an understanding of red flags as a moderating variable. The research was conducted on auditors who work in Public Accounting Firms (PAFs) in Bali. The sample was determined using purposive sampling technique and 94 auditors were obtained as a sample. Data was collected through a survey method using a structured questionnaire distributed to respondents. The analytical methods used include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that experience has a positive effect, and time budget pressure has a negative effect on the auditor’s’ ability to detect fraud. Furthermore, red flags strengthen the effect of experience and time budget pressure on the auditor’s ability to detect fraud. The findings provide valuable insights for auditors to manage their work focus effectively and for public accounting firms to allocate audit time proportionally, ensuring optimal awareness of red flags even under high time pressure.
The Influence of Profitability, Liquidity, Leverage, Gender Diversity, and Political Connections on Financial Distress (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2020 - 2022) Putri, Putu Talia Natasia; Badera, I Dewa Nyoman; Suryanawa, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.820

Abstract

Financial difficulties occur when a company's financial situation deteriorates, potentially leading to insolvency or liquidation. This study seeks to gather real-world evidence on how profitability, liquidity, debt levels, gender diversity, and political ties impact financial distress. The research focused on property and real estate companies listed on the Indonesia Stock Exchange between 2020 and 2022, with a sample size of 208. Sample selection followed purposive sampling methods. Data analysis was performed using logistic regression techniques with the SPSS software. Findings indicate that higher profitability and liquidity are associated with lower levels of financial distress. These results support agency and signal theories, providing empirical evidence on the link between profitability, liquidity, and financial distress. However, leverage, gender diversity, and political connections were found to have no significant impact on financial distress. Contrary to expectations, the study did not confirm agency, signal, or feminist theories. The practical implications of this research include offering a deeper understanding to scholars and readers, serving as a valuable resource for further studies on the subject.
The Influence Of Accounting Information System Implementation, E-Commerce, Financial Literacy, And Access To Capital On MSME Performance Ni Made Gresia Nurvita Dewi; I Ketut Suryanawa
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the driving wheels of the economy in Indonesia, so improving the performance of MSMEs must continue to ensure business sustainability. MSME performance can be used as one of the benchmarks for achieving company goals. This study aims to obtain empirical evidence of the influence of the application of accounting information systems, e-commerce, financial literacy and access to capital on the performance of MSMEs in Badung Regency. The sampling method used purposive sampling with a sample size of 100 MSMEs. Data collection was carried out by distributing questionnaires. The data collected was then analyzed using multiple linear regression analysis techniques. The results showed that the application of accounting information systems, e-commerce, financial literacy and access to capital had a positive and significant influence on the performance of MSMEs. The coefficient of determination is 0.914 which indicates that the ability of the independent variables to predict the dependent variable is 91.4%. 8.6% is influenced by other factors not examined in this research.
Co-Authors A.A. Istri Muthia Dewi Amanda, Ni Nyoman Ayu Natasya Anak Agung Ayu Mutya Armika Anak Agung Mas Pratiwi Anak Agung Mas Ratih Astari Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Istri Salshayna Pramesti Antari, Ni Wayan Meli ASTUTI HANDAIYANI SIREGAR Cicilia Citra Liadi Darsyaf Icap Alam Dewa Made Bagus Umbara Dewa Nyoman Badera Gde Deny Larasdiputra I Gede Candra Kusuma I Gusti Ayu Desni Saraswati Sudirga I Gusti Ayu Dianita Martha Kamalini I Gusti Ayu Gita Maheswari I Gusti Ayu Nyoman Budiasih I Gusti Bagus Bayu Pratama Putra I Gusti Ngurah Rai Suryawan I Kadek Ega Prastha Permana I Ketut Jati I Ketut Sujana I Komang Raditya Wiguna I Made Andika Pramana Pande I Made Arya Dwiputra I Made Dwi Adnyana Puta I Made Karya Utama I Made Sadha Suardikha I Made Surya Widhi Wibawa I Wayan Suartana K. Baba Adiatma Kadek Indri Pradnyavita KADEK JULI SUARDANA Kadek Weda Noveadjani Tista Ketut Ita Diantari Kevin Hestia Gigih Anugerah Komang Puja Astiti Komang Rina Prabandari Luh Nila Made Anggi Adeliana Dewi Made Dewi Ayu Untari Made Diah Krisna Dewi Made Mertha Made Oka Candra Andreana Maria Meiatrix Ratna Sari Nabilah Aulia Ni Gusti Putu Wirawati Ni Kadek Sri Rahayu Ni Kd Sri Lestari Dewi Ni Ketut Lely Aryani Merkusiwati Ni Ketut Rasmini Ni Ketut Tatik Puspitasari Ni Luh Putu Adhira Ignecia Prameswari Ni Luh Yuni Pratiwi Ni Made Apsari Dwijayanti Ni Made Dwi Permanasari Ni Made Dwi Ratnadi Ni Made Gresia Nurvita Dewi Ni Made Kartika Ayuni Kencanawati Ni Nyoman Narayanti Ni Putu Alit Febrianti Ni Putu Eka Ratna Sari Ni Putu Linda Novita Dewi Ni Putu Sri Harta Mimba Ni Putu Yandini Eka Putri Nining Pratiwi Novita Alvina Nur Wahyuningsih Pande Made Hierra Andira Sari Pande Putu Diah Maharani Pradnya Paramita Putri, Putu Talia Natasia Putu Agus Aditya Pramana Putra Putu Intan Trisna Dewi Putu Melia Utami Putri Putu Rosayanti Putu Sri Arta Jaya Kusuma Putu Wahyu Aditya Vallentino Ramadhani, Muhamad Ivo Nizar Sang Made Aditya Mahardika Kebon Sudirga, I Gusti Ayu Desni Saraswati Wayan Purwa Abhimantra Widiantara , I Komang