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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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The Effect Of Rentability, Audit Opinion, And Management Change On Auditor Switching In Banking Companies Komang Puja Astiti; 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

Based on Government Regulation Number 20 of 2015 concerning Public Accounting Practices which eliminates restrictions on the provision of audit services by Public Accounting Firms (KAP), but still maintains restrictions for Public Accountants (AP) for five consecutive financial years. However, after this regulation came into effect, there were still companies that changed auditors before the specified time, one of which was banking sector companies.This study aims to analyze and determine the effect of Rentability, audit opinion, and management changes on auditor switching. The population in this study was 15 banking companies with a total sample of 105 observations selected using the purposive sampling method. The data analysis technique uses descriptive statistical techniques and logistic regression analysis with the help of SPSS 26.0. The results showed that Rentability and management change had a positive effect, while audit opinion had no effect on auditor switching in banking companies listed on the Indonesia Stock Exchange. The Nagelkerke R Square test results of 0.458 which means that the variation of auditor switching can be significantly influenced by the variables of Rentability, audit opinion, and management change by 45.8%, while the remaining 54.2% is explained by other factors that are not explained in this research model.
The Effect of Sustainable Business Practices on Company Profitability: Evidence From the Asia Sustainability Reporting Rating (ASRRAT) Putu Rosayanti; I Ketut Suryanawa; I Ketut Sujana; Ni Ketut Lely Aryani Merkusiwati
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.567

Abstract

This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  
FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD HEXAGON PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK DI BEI Putu Melia Utami Putri; Ni Made Dwi Ratnadi; I Ketut Suryanawa; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p01

Abstract

Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh pressure, rationalization, opportunity, capability, ego, dan collusion pada financial statement fraud. Sampel pada penelitian ini adalah perusahaan sektor transportasi dan logistik yang terdaftar di BEI pada periode 2020-2023. Metode penentuan sampel dalam penelitian ini adalah non-probability sampling dan adapun teknik penarikan sampel adalah purposive sampling,  dengan 104 observasi. Analisis data penelitian menggunakan analisis regresi linier berganda. Berdasarkan hasil analisis dapat diperoleh simpulan bahwa rationalization berpengaruh positif pada financial statement fraud, sedangkan pressure, opportunity, capability, ego, serta collusion tidak berpengaruh pada financial statement fraud. Penelitian ini memberikan bukti secara empiris mengenai teori fraud hexagon dalam mengidentifikasi faktor-faktor yang mempengaruhi seseorang dalam melakukan tindakan fraud, terutama financial statement fraud. Implikasi dari penelitian ini adalah peningkatan strategi pengawasan internal untuk perusahaan sektor transportasi dan logistik sehingga dapat mengambil langkah-langkah preventif yang tepat dan efektif dalam mencegah tindakan fraud.This study aims to examine empirically the effect of pressure, rationalization, opportunity, capability, ego, and collusion on financial statement fraud. The sample in this study is transportation and logistic sector companies listed on the Indonesia Stock Exchange in 2020-2023. The method of determining the sample in this study is non-probability sampling with sampling techniques using purposive sampling, with a total sample of 26 companies with 104 observations. Data analysis using multiple linear regression analysis. The research findings indicate that rationalization has a positive effect on financial statement fraud, pressure has no effect on financial statement fraud, opportunity has no effect on financial statement fraud, capability has no effect on financial statement fraud, ego has no effect on financial statement fraud, and collusion has no effect on financial statement fraud. This research provides empirical evidence regarding the fraud hexagon theory in identifying factors that influence a person in committing fraud, especially financial statement fraud. The implication of this research is an increase in internal control strategies for transportation and logistics sector companies so that they can take appropriate and effective preventive measures in preventing fraud.
THE EFFECT OF PROFITABILITY AND ENVIRONMENTAL PERFORMANCE ON COMPANY VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION (Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange 2022-2024) Ni Ketut Tatik Puspitasari; I Ketut Suryanawa; Made Oka Candra Andreana
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22263197

Abstract

Firm value represents the market’s perception of a company’s current condition and future prospects, as reflected in its share price. This study aims to analyze the effects of profitability and environmental performance on firm value, with good corporate governance as a moderating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange. The sample comprised 50 companies observed over a three-year period from 2022 to 2024, resulting in a total of 150 observations selected using a purposive sampling method. This study employed a quantitative approach using secondary data obtained from the companies’ financial statements and annual reports during the study period. Hypothesis testing was conducted using Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on firm value, while environmental performance also has a positive and significant effect on firm value. However, good corporate governance is unable to moderate the effects of profitability and environmental performance on firm value. The findings imply that energy sector companies need to optimize their financial performance and implement sustainable environmental management practices to enhance investor confidence and firm value. Furthermore, companies should strengthen the effectiveness of good corporate governance, particularly through the role of independent commissioners, to support improvements in firm value.
THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, AND FIRM AGE ON FIRM VALUE(Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period) Ni Made Kartika Ayuni Kencanawati; Ni Gusti Putu Wirawati; I Ketut Suryanawa; I Ketut Jati
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 4 No. 1 (2026): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22254034

Abstract

The increasing number of new industries has intensified business competition in Indonesia. These developments have attracted investors to invest in companies. Firm value is an important factor that investors need to consider before making investment decisions because it can reflect a company’s performance. This study aims to examine the effect of profitability, capital structure, and firm age on firm value. The study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sample was determined using the purposive sampling method, resulting in 192 observations. The collected data were analyzed using multiple linear regression. The results show that profitability has a positive effect on firm value, capital structure has a positive effect on firm value, and firm age has a positive effect on firm value. The theoretical implications indicate that the findings of this study support signaling theory and trade-off theory. The practical implications of this study provide information that can assist investors in making investment decisions by taking firm value into consideration.
Pengaruh Biaya Lingkungan, Sistem Manajemen Lingkungan, Pengungkapan Emisi Karbon terhadap Kinerja Lingkungan pada Perusahaan Tergolong SRI-KEHATI Ni Luh Putu Adhira Ignecia Prameswari; I Ketut Suryanawa
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 4 (2025): Desember OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i4.7797

Abstract

Companies classified in the SRI-KEHATI index are expected to show commitment to sustainable business practices, including in terms of environmental management. This study aims to examine the influence of environmental costs, environmental management systems, and carbon emission disclosure on the environmental performance of companies classified in the SRI-KEHATI index on the Indonesia Stock Exchange for the period of December 31, 2021–2023. This study uses a quantitative approach with purposive sampling techniques on 15 companies, resulting in 45 observations. Data were obtained from annual reports and sustainability reports, then analyzed using multiple linear regression with the help of SPSS software. The results of the study show that environmental costs and environmental management systems have a positive effect on the company's environmental performance. This shows that companies that allocate real funds to environmental activities and have a structured and effective environmental management system tend to show better environmental performance. Meanwhile, the disclosure of carbon emissions has no significant influence on environmental performance. This means that simply revealing information related to carbon emissions in the company's report is not enough to reflect the actual environmental performance. The implication of the results of this study is that the legitimacy of the company in the context of environmental sustainability is not only built through the disclosure of information, but also through tangible implementations such as the expenditure of environmental costs and the implementation of an effective environmental management system. These findings provide an impetus for companies to not only focus on the reporting aspect, but also strengthen internal practices that support sustainability. In addition, the results of this study are expected to be a reference for stakeholders in assessing the company's environmental commitment in a more comprehensive and objective manner.
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