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<![CDATA[CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA ]]>
<![CDATA[Kadek Yulika Anggreningsih]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![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[The application of good corporate governance in a company expected to reduce the asymmetry of information that is often experienced by shareholders who can then open the possibility of earnings management practices conducted by the management in order to achieve personal goals. This study aims to determine the effect of information asymmetry on earnings management practices in corporate governance as moderating variables. The study was conducted at the manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The research sample obtained 85 by purposive sampling method. Data analysis techniques used are moderated regression analysis. The analysis finds that the information asymmetry significant negative effect on earnings management practices and corporate governance by proxy management ownership weaken the influence of asymmetry of information on earnings management practices, institutional ownership and audit committee was not able to moderate, and independent commissioner strengthen the influence asymmetry of information on earnings management practices.]]>
<![CDATA[Indikator Risk Based Bank Rating, Kinerja Keuangan dan Perusahaan Perbankan ]]>
<![CDATA[Ida Bagus Made Bayu Indrawan]]>;
<![CDATA[I Wayan Pradnyanta Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p20
<![CDATA[The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX. Agency theory and Productive theory of credit are the theories used in this study. The study population is all Banking Companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 totaling 45 companies. The research sample of 30 companies with non-probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression. The research results obtained by Non Performing Loans are considered negative, Loan to Deposit Ratio and Good Corporate Governance are not approved and are significant, Net Interest Margin and Capital Adequacy Ratio have positive and significant effect on financial performance. Keywords: Non Performing Loan; Loan to Deposit Ratio; Good Corporate Governance; Net Interest Margin; Capital Adequacy Ratio; Financial Performance.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN, REPUTASI DAN ETIKA PADA KESENJANGAN ANGGARAN PADA SKPD DI PEMERINTAHAN KOTA DENPASAR ]]>
<![CDATA[I Gusti Agung Ayu Putri Damayanti]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 1 (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[Budgeting in the public sector is heavily influenced by non-economic factors, in the form of budgetary participation, Reputation, and Ethics. The purpose of this study was to determine the effect of Budget Participation, Reputation, and Ethics In Budget Gaps In Regional Working Units (on education) in Denpasar City Government. The population in this study is head of department/head of the agency and head sub section in SKPD in Denpasar City Government amounting to 34 on education. The sample in sampling jenuh. With multiple linear regression analysis, the results of the analysis found that budgetary participation variables, reputation, and ethics affect the budget gap. This suggests that the higher participation and reputation in the preparation of the budget, the higher the budget gap. The higher the lower the ethics budget gaps that occur.]]>
<![CDATA[Pengaruh Kinerja Lingkungan dan Komponen Good Corporate Governance pada Nilai Perusahaan yang Terdaftar di BEI ]]>
<![CDATA[I Gusti Ayu Agung Dewi Kurnia Uthami]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 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.v24.i03.p04
<![CDATA[Corporate value is the condition achieved by the company as a form of trust from the community towards the company. Companies in their development and maximization should take into account their environmental responsibilities and corporate governance. The purpose of this research is to examine the effect of environmental performance and the componenets of good corporate governance on the corporate value. The sample in this research is 43 companies listed in the Indonesian Stock Exchange (IDX) and is selected using the purposive sampling method. Environmental performance is measured utilizing PROPER, while the components of good corporate governance are measured through managerial ownership, institutional ownership, audit committee and the board of independent commissionaires. Data collection is conducted using the documentation method. The data analysis technique utilized is the multiple linear regression analysis technique. The research result shows that managerial ownership, institutional ownership, and audit committee do not influence corporate value. While environmental performance and the board of independent commissionaires have a positive effect on the corporate value. Keywords: environmental performance, good corporate governance, corporate value]]>
<![CDATA[BUDAYA ORGANISASI SEBAGAI PREDIKTOR PARTISIPASI PENGANGGARAN DAN IMPLIKASINYA PADA SENJANGAN ANGGARAN ]]>
<![CDATA[Hangga Prawira]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![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[This study aims to investigate the influence of direct and indirect relationships between organizational culture on budgetary slack with the participation of budgeting as a mediating variable. Research carried out in the entire Department of Tabanan with a total of 16 SKPD and 3 copies of the questionnaire for each SKPD, bringing the total there are 48 copies of the questionnaire were distributed. Samples was determined using purposive sampling techniques, by taking each Head of Department, Head of Sub Division of Finance Department, and the finance department staff who have had a minimum term of one year budgeting period. Testing hypotheses using path analysis techniques. Results of hypothesis testing showed each had a direct effect is positive and significant relationship to the organizational culture of participation budgeting, organizational culture on budgetary slack, budgeting and participation of the budgetary slack. Variables significantly budgeting participation mediate indirect influence between organizational culture and budgetary slack.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PENDAPATAN DAN OPERATING LEVERAGE PADA STRUKTUR MODAL INDUSTRI PERBANKAN ]]>
<![CDATA[Made Kharisma Arie Abimanyu]]>;
<![CDATA[Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 3 (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[Capital structure is a phenomenon specific to the banking industry because unlike other industries. Substitution auditor is a behavior that is done by the company to switch auditors. The purpose of research is to mengetahai effect of firm size, operating leverage, earnings variability in the capital structure of the banking industry listed on the Stock Exchange in the period 2011 to 2013. The sampling method using purposive sampling, the sample size of 30 companies bank. Data analysis techniques are multiple linear regression analysis and classical assumption. The results of this study are company size, operating leverage and earnings variability effect on the capital structure of the banking industry which is listed on the Stock Exchange the period of 2011 through 2013]]>
<![CDATA[PENGARUH MANAJEMEN LABA MENJELANG INITIAL PUBLIC OFFERING PADA RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI ]]>
<![CDATA[Gede Bandem Wicitra]]>;
<![CDATA[Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 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[The aim of this study was to determine earnings management during the eve of the company's Initial Public Offering. The study also examined the effect of earnings management on stock returns and firm size as moderating the relationship between earnings management and stock returns. The sample was a company that did an IPO in 2010-2014 as many as 60 companies after purposive sampling. The data analysis technique used is the interaction is often called the moderated regression analysis. Modified Jones Model is used to detect the earnings management conducted. Cumulative abnormal return is used as a proxy of the stock return. This study provides evidence that the company's earning management of one year and two years before the IPO a positive effect on stock returns. The study also proved that the size of the company can strengthen the positive effect of earnings management on stock returns.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN TERHADAPKINERJA EKONOMI ]]>
<![CDATA[Ni Kadek Nyupina Dewi]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 1 (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 determine the effect of environmental performance on economic performance. Environmental performance is proxied by PROPER and economic performance is calculated by using stock returns. The samples used in this study are 22 companies listed in the Indonesia Stock Exchange and the PROPER program in 2013-2015 with 66 observations. The sampling method used is the method nonpropability sampling with purposive sampling technique. Data analysis technique used is a simple linear analysis.Based on the analysis found that environmental performance does not affect the economic performance demonstrated by the significant value of 0.991> 0.05.]]>
<![CDATA[Pengaruh Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen dan Tingkat Inflasi terhadap Nilai Perusahaan ]]>
<![CDATA[Luh Putu Utami Kartika Dewi]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 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.v23.i02.p01
<![CDATA[Perusahaan mempunyai tujuan jangka panjang yaitu memaksimumkan nilai perusahaan. Pencapaian tujuan tersebut dilakukan manajer perusahaan melalui implementasi keputusan keuangan yang terdiri dari keputusan investasi, keputusan pendanaan, dan kebijakan dividen. Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh keputusan investasi, keputusan pendanaan, kebijakan dividen dan tingkat inflasi terhadap nilai perusahaan. Sampel yang digunakan adalah perusahaan industri barang konsumsi selama tahun 2012-2016 sebanyak 65 observasian. Penentuan sampel dengan menggunakan teknik purposive sampling. Proses analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil yang diperoleh yaitu variabel keputusan investasi dan tingkat inflasi tidak berpengaruh terhadap nilai perusahaan. Sedangkan variabel keputusan pendanaan dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan.]]>
<![CDATA[PENGARUH TEKANAN ANGGARAN WAKTU, SIFAT MACHIAVELLIAN DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU AUDIT DISFUNGSIONAL ]]>
<![CDATA[I Komang Hendra Winanda]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 1 (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[Dysfunctional behavior in the context of an audit conducted by the deviant behavior of auditors in the implementation of the audit process. Auditor dysfunctional behavioral tendency can be reduced by knowing the causal factors are derived from an individual's internal auditor. The purpose of this study was to test the effect of budget pressure, Machiavellian nature and complexity of the task in dysfunctional behavior auditor. The data collection by used questionnaire. The population in this study is the auditor who worked in public accounting with a total sample of 63 auditors were taken using purposive sampling technique. Technical analysis data used in this research is multiple linear regression analysis. The results showed that the time budget pressure, Machiavellian nature and complexity of the task have positive influence on the behavior of dysfunctional auditor.]]>
