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All Journal AKUNTABILITAS Jurnal Ekonomi Kuantitatif Terapan JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economics, Management and Accounting E-Jurnal Akuntansi

I Gusti Ngurah Agung Suaryana

Fakultas Ekonomi Dan Bisnis, Universitas Udayana

Author-ID : 2943486

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Articles

Dampak Budaya Etis Organisasi Dan Sifat Macheavellian Pada Keputusan Etis Konsultan Pajak Di Provinsi Bali Naniek Noviari; I Gusti Ngurah Agung Suaryana
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The profession of tax consultants is a profession that has ethical decision issues, because these professions are often confronted with conditions of ethical dilemmas, which always threaten the credibility of these professionals, especially the tax consultant profession. There are two views on factors that influence the unethical actions an individual makes. First, views that argue that unethical actions or decision-making are more influenced by the individual's moral character. Second, unethical actions are more influenced by the environment, such as the ethical culture of the organization in which the individual works. Individual characteristic factors that influence decision making include machiavellian behaviour. The research population is all tax consultant in Denpasar City. The study sample was the entire study population. The data used is the primary data obtained from the survey using the questionnaire instrument. Analyzer used is partial least square. The results of the study found that ethical culture produces ethical decisions when the consultant is confronted with an ethical dilemma. Conversely, the macheavellian behaviour of low levels can lead to ethical decisions.

Pengaruh Konflik Peran, Kompetensi, dan Motivasi Pegawai Terhadap Kinerja Pegawai Inspektorat Kota Denpasar I Gusti Ngurah Agung Suaryana; Naniek Noviari
Jurnal Ekonomi Kuantitatif Terapan 2018: Vol. 11, No.1, Februari 2018 (pp. 1-144)
Publisher : Universitas Udayana

The role of the Regional Inspectorate becomes more important as the body charged with the supervision and development in the region. This stimulates more research on factors that affect the performance of the inspectorate. Factors suspected to be the determinants of the performance of the regulatory regions, namely conflict role, competence, and motivation. The population of this study is as well as a sample of the research, is inspectorate employees on government of Denpasar who directly involved in the supervision and guidance of preparation of financial statements of every SKPD in Denpasar. The research instrument is in the form of questionnaires. The analysis used is partial least square. This study found out that the competence and motivation affects employee performance inspectorate. Role conflict was not shown to affect the performance of the inspectorate. The results of this study are expected to help the leader of the agency Inspectorate in making decisions concerning training, assignments, and employee motivation given to the environment Inspectorate Denpasar.

Political Connections, Blockholder Ownership, and Tax Avoidance: Evidence from Indonesia Lutfi Yuli Handoko; Maria Mediatrix Ratna Sari; I Gusti Ngurah Agung Suaryana; I Gusti Made Asri Dwija Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4897

We study the effect of political connections on tax avoidance, as well as the role of blockholder ownership in moderating the effect of political connections on tax avoidance. Using panel data of 102 companies listed on the Indonesia Stock Exchange during 2016–2019, we find evidence of the positive and significant effect of political connections on tax avoidance. Political connections’ existence within the company could encourage tax avoidance. We also discover that blockholder ownership plays a role in weakening the effect of political connections on tax avoidance in Indonesia, a country with numerous companies having concentrated ownership. The higher the percentage of shares owned by the blockholder, the lower the level of tax avoidance, thus mitigating agency problem II related to entrenchment and expropriation of minority shareholders.

PENGUNGKAPAN MODAL INTELEKTUAL: FAKTOR PENENTU DAN KONSEKUENSINYA PADA NILAI PERUSAHAAN I Gusti Ngurah Agung Suaryana
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 8 No. 3 (2019): JMM September 2019
Publisher : Master of Management, Mataram University

Intellectual capital is a knowledge-based resource that plays an important role in creating a sustainable competitive advantage of a company. Intellectual capital is an important resource in the era of information and knowledge for company growth. Intellectual capital as an important resource owned by the company needs to be disclosed by the company to investors and potential investors. Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This research will examine the determinants of intellectual capital disclosures and their consequences on company value. The determining factor that is suspected to affect the disclosure of intellectual capital in Indonesia is the number of board of commissioners, the proportion of independent board of commissioners, company size, and leverage. The consequence of intellectual capital disclosure is the value of the company. The study population was all companies included in the LQ45 on the Indonesia Stock Exchange in the period 2014 to 2016. The number of research samples was 135 observations. The analysis used is multiple linear regression. The results of this study found the number of board of commissioners, the proportion of independent board of commissioners, company size, and leverage had a positive effect on the disclosure of intellectual capital. The broader disclosure of intellectual capital, the higher the value of the company.Keywords : Intellectual Capital Disclosure ; Company Value ; Board of Commissioners ; Company Size

Fraudulent Financial Reporting Analysis on Non-Financial Companies Listed on IDX in Hexagon Fraud Perspective Ni Komang Cahyani Purnaningsih; I Gusti Ngurah Agung Suaryana; I Putu Sudana; I Gede Ary Wirajaya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4955

Fraud financial reporting (FFR) is fraud committed by management because of an opportunity, namely the opportunity for management to choose the most profitable accounting method, such as valuation. This study aims to examine the effect of pressure, capability, opportunity, rationalization, arrogance, and collusion on the level of risk of fraudulent financial reporting. The research was conducted on 389 non-financial companies listed on the Indonesia Stock Exchange. The total population in this study was 750 companies. The method of determining the sample used is non-probability with purposive technique. The research method used is quantitative and qualitative research. The data source is secondary data collected through the Indonesia Stock Exchange website. The data analysis technique used in this research is Logistic Regression Analysis. This study states that pressure has no significant and negative effect, capability has a significant positive effect, opportunity has a significantly negative effect, rationalization has a significant positive effect, arrogance has a significant positive effect, and collusion has a significant positive effect on fraudulent financial reporting. The implication of this research is that pressure, capability, opportunity, rationalization, arrogance, and collusion can affect fraudulent financial reporting.

The Effect of Profitability, Company Growth, and Capital Structure on Firm Value (A Case Study of Technology Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period) Ni Putu Nina Astadewi; I Gusti Ngurah Agung Suaryana
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.v2i3.735

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.

The Effect of the Covid-19 Pandemic, Liquidity, Leverage, and Intellectual Capital on Company Value Ni Putu Sandra Susila Dewi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p06

This study aims to explore the effects of the COVID-19 pandemic, leverage, liquidity, and intellectual capital on firm value. It analyzes a sample of 79 non-cyclical consumer companies listed on the Indonesian Stock Exchange (IDX) during the specified observation period, culminating in 311 data points. A purposive sampling technique was employed, which selectively included companies based on set criteria, thus not representing the entire population equally. Data were analyzed using multiple linear regression, revealing that while the COVID-19 pandemic did not affect firm value, leverage had a negative impact. Conversely, liquidity and intellectual capital were found to positively influence firm value. The findings provide valuable insights for stakeholders regarding the determinants of firm value under the influence of varying economic conditions. Keywords: Company Value; Covid-19 Pandemic; Liquidity; Leverage; Intellectual Capital

Co-Authors A. A. Ayu Uccahati Warapsari Agus Erik Wistika Putra Ainun Roviko Anak Agung Istri Sri Wiadnyani Andika Pratama Anom Cahaya Saputra Artha Aryasa, I Putu Gde Chandra Arya Bagus Govinda Tedja Bhuana Aswin Pringgandana Debbi Devinta Ambri Devy Kusuma Cendana Dewa Ayu Dwita Puspasari Dewa Gede Wirama Dewa Putu Dharmayusa DODIK ARIYANTO Farizal Julian Aski Frans AP Dromexs Lumbantoruan Gayatri Gayatri Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gede Pradana Juniarta I Gst Ayu Eka Damayanthi I Gst Ayu Eka Damayanthi I Gusti Ayu Ade Anggariani I Gusti Ayu Ary Amalia Tamara I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Shinta Suryani I Kadek Dony Darma Putra Irawan I Made Dwi Darma Budiawan I Made Dwi Sastrawan I Wayan Karsana I.G.A. Kt. Ratna Sri Mara Eni Ida Ayu Candrasatyani Purba Ida Ayu Melina Suniari Ina Intan Dortianti Larimanu Kadek Dias Prayoga Kadek Indah Ratnaningsih Kadek Indra Suryawan Kadek Wahyu Indralesmana Kartika Widya Tri Dewanti L.P. Agustina Kartika Rahayu luh indah novita sari Luh Kadek Githa Bella Luh Mahatma Setya Devi Lutfi Yuli Handoko Made Agus Teja Dwipayana Made Dewi Gita Puspita Lestari Maria Meiatrix Ratna Sari Marni Sepian Dewi Mila Nilayanti Naniek Noviari Ni Gusti Putu Wirawati Ni Kadek Ayu Asri Anggreni Ni Kadek Rini Therisyantari Ni Ketut Lely Aryani Merkusiwati Ni Ketut Lely Aryani Merkusiwati Ni Komang Cahyani Purnaningsih Ni Luh Lemi Sushmita Devi Ni Made Ayu Krisna Dewi Ni Made Yuli Kusumadewi Ni Putu Alannita NI PUTU ENA MARBERYA Ni Putu Lola Ulianti Ni Putu Mahesa Arsita Putri Ni Putu Nina Astadewi Ni Putu Nita Septiani Ni Putu Sandra Susila Dewi Ni Wayan Nova Apsari Ni Wayan Rita Ardina Yanti Ni Wayan Rita Ardina Yanti Ni Wayan Sutiani Nyoman Gita Saraswati Ratmayanti Olive Gracely Dumanauw P. Sigit Wahyudhi Pande Kadek Ary Raditya Permadi Pande Nyoman Putri Budi Aryani Pande Nyoman Putri Budi Aryani Petrus Kakadir Pita Qurnia Amir Putu Adelia Kiranadewi Adnyana Putu Atim Purwaningrat Putu Gede Aditama Putra Putu Kiki Nadia Pratiwi Putu Maysani Putu Sinta Ayu Diasari Putu Yulia Pransiska Dewi WAHYU INDRA LESMANA Wayan Krisna Ariputra Winayaka Lingga Yustine Asnad Hobrouw

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