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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 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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Mampukah Corporate Governance Mengurangi Eksekutif Risk Taker Melakukan Penghindaran Pajak? Naniek Noviari; I Gusti Ngurah Agung Suaryana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to engage in tax avoidance actions commonly referred to as tax avoidance. One of the causes of this behavior is the presence of an executive character who dares to take risks. The impact of the executive character on tax resignation can be reduced by the implementation of good corporate governance. This research proposes the application of good corporate governance to reduce the impact of an executive character on aggressive tax actions. The population of this study comprises of all manufacturing companies listed on the Indonesia Stock Exchange in 2014–2016. Sampling was done using purposive sampling. 48 observations were picked as the samples. This study involved one independent variable (executive characteristics), one dependent variable (aggressive tax action), and one corporate governance variable. The study used moderated regression analysis. This study found the more aggressive the executive character, the higher the probability of the tax avoidance. Better implementation of good corporate governance results in lower the tax avoidance action. Better implementation of good corporate governance also weakens the influence of the executive character on tax avoidance actions. Keywords: tax avoidance, executive characteristics, good corporate governance

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.

EVALUASI KEBERHASILAN DAN PENERIMAAN SISTEM KEUANGAN DESA MENGGUNAKAN MODEL TERINTEGRASI DI KABUPATEN TABANAN Ni Wayan Nova Apsari; I Gusti Ngurah Agung Suaryana; I Gde Ary Wirajaya; Maria Meiatrix Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.01.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to evaluation the success and acceptance of Siskeudes in Tabanan Regency using an integrated model (Built with the Delone and Mclean ISSM, UTAUT and HOT Fit). Variables in this study are human factors, technological factors, organizational factors, behavioral intentions, user satisfaction and net benefits. The study was conducted by distributing questionnaire links through the Whatsapp group of Siskeudes Operator Tabanan Regency. The method of determining the sample in this study was carried out by census in order to obtain 131 Respondents. The data analysis technique used Structural Equation Model (SEM) with Amos 16.00 software. The results showed that technology factors affect user satisfaction, user satisfaction affects net benefits, there is a compatibility relationship between humans and technology, humans and organizations and technology and organizations. However, human factors, technological factors and organizational factors have no effect on the intention to use Siskeudes. User intentions have no effect on user satisfaction and Net Benefit. The lack of user intention is because Siskeudes is a mandatory application so that it becomes a demand and routine in managing village finances.

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.

PENGARUH SIZE DAN AGE PADA TINGKAT UNDERPRICING SAHAM PERDANA DI BURSA EFEK INDONESIA Pande Kadek Ary Raditya Permadi; Dewa Gede Wirama; Gayatri Gayatri; I Gusti Ngurah Agung Suaryana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.11.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i11.p12

The purpose of this study is to determine the stock price of companies whose IPOs have increased in the medium and long term, and also to determine the effect of size and age on the level of underpricing of initial shares on the Indonesia Stock Exchange. The population in this study were all companies that IPO on the Indonesia Stock Exchange in 2009 – 2017. The population in this study was 207 companies. The method of determining the sample selected is non-probability sampling with purposive sampling technique. Purposive sampling is a sampling technique with certain considerations, namely experiencing underpricing during the IPO and never being suspended or delisted during the observation period. The sample in this study were 171 companies. Analysis of the data used is multiple linear regression. The results of the descriptive analysis show that in the medium term the stock price has increased, while in the long term it has not increased. The results of the regression analysis show that size and age have a negative effect on underpricing in the medium term, while no effect in the long term.

PENGARUH KUALITAS, KEMUDAHAN PENGGUNAAN, KECEPATAN AKSES DAN KEAMANAN SIA TERHADAP KINERJA KARYAWAN PT. BOOKING INDONESIA I Made Dwi Darma Budiawan; I Gusti Ngurah Agung Suaryana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.05.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i05.p08

The phenomenon that occurs at booking.com Indonesia is where workers still do not show maximum performance such as late reporting. The purpose of this study was to determine the effect of quality, ease of use, speed of access and security of accounting information systems on the performance of employees of PT. Indonesian Bookings. This research method uses quantitative data analysis techniques. The population of this study were all employees of PT. Booking Indonesia in Bali as many as 50 employees. The method of determining the sample using a saturated sample. The number of research samples is 40 employees of PT. Booking Indonesia Bali. Data analysis using multiple linear regression analysis technique. The results showed that there was a positive influence on the quality of AIS on employee performance at PT. Booking.com Indonesia, there is a positive influence on the ease of use of SIA on employee performance at PT. Booking.com Indonesia, there is a positive effect of SIA access speed on employee performance at PT. Booking.com Indonesia and there is a positive effect of SIA security on employee performance at PT. Booking.com Indonesia

MODEL ADOPTION OF GENERAL PLAN INFORMATION SYSTEM PROCUREMENT OF KPA UDAYANA UNIVERSITY (SIRUPKU) I Gusti Ngurah Agung Suaryana; Naniek Noviari; I Gst Ayu Eka Damayanthi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.09.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i09.p19

The information system is an important resource in the organization in the context of efficient and transparent implementation of activities. One of the information systems implemented at Udayana University is the Information System for the General Plan of Procurement of KPA Udayana University (SiRUPKU). This study identifies the factors that explain the successful implementation of SiRUPKU at Udayana University. This study uses the UTAUT model to explain the user's interest and behavior in using the SiRUPKU application in the packaging process for the procurement of goods and services at Udayana University. There are four main factors that explain interest and behavior in using SiRUPKU, namely performance expectations, business expectations, social influences, and facilitating conditions. The research population is all using the SiRUPKU application, namely PPK and KDP supporters at Udayana University. The entire population became the research sample. Data were collected using a questionnaire. This study succeeded in collecting 83 questionnaires from 86 questionnaires distributed. The data were analyzed by partial least squares (PLS). The results of the study prove that performance expectations, business expectations, social influences, and facilitating conditions have a positive effect on interest in using SiRUPKU. Interest in using SiRUPKU has a positive effect on behavior in using SiRUPKU.

DAMPAK RESIKO KREDIT TERHADAP ASPEK PERMODALAN DAN LIKUIDITAS PERBANKAN INDONESIA Ni Ketut Lely Aryani Merkusiwati; I Gusti Ngurah Agung Suaryana; I Gst Ayu Eka Damayanthi; Ni Wayan Rita Ardina Yanti; Putu Adelia Kiranadewi Adnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.03.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i03.p02

Perusahaan perbankan sebagai lembaga intermediasi yang sangat penting dalam perekonomian suatu negara. Pandemi ovid 19 memberikan dampak yang cukup besar bagi perbankan karena terjadi krisis dunia yang menyebabkan banyak perusahaan mengalami masalah keuangan yang berimbas pada likuiditas perusahaan. Peningkatan debitur yang tidak mampu melunasi pinjamannya menyebabkan bank dihadapkan pada kredit macet. Resiko kredit yang dihadapi bank memiliki tantangan terhadap aspek permodalan dan likuiditasnya. Penelitian ini bertujuan menguji secara empiris pengaruh risiko kredit terhadap aspek permodalan dan likuiditas perbankan Indonesia tahun 2020-2023. Metode yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menjelaskan risiko kredit tidak mempengaruhi kecukupan modal, risiko kredit dan kecukupan modal berpangaruh positif terhadap likuiditas perusahaan perbankan.

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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