Article Per Year (5 Year)
p-Index From 2021 - 2026
5.176
P-Index
This Author published in this journals
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
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 71 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 71 Documents
Search

 3   4   5   6   7 
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KINERJA INDIVIDU PADA USAHA KECIL DAN MENENGAH DI NUSA PENIDA Kadek Wahyu Indralesmana; I.G.N. Agung Suaryana
E-Jurnal Akuntansi Vol 7 No 2 (2014)
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

Abstract

ABSTRAK Penelitian ini dilakukan pada UKM yang terdapat di Kecamatan Nusa Penida. Jumlah sampel yang diambil sebanyak 30 orang dengan menggunakan metode purposive sampling khususnya judgment sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner yang disebarkan pada responden. Teknis analisis data yang digunakan adalah regresi linier sederhana. Berdasarkan hasil analisis yang dilakukan didapatkan bahwa nilai koefisien regresi sebesar 0,493 yang menggambarkan bahwa sistem informasi akuntansi mempunyai pengaruh positif terhadap kinerja individu, artinya dengan semakin baiknya penggunaan sistem informasi akuntansi pada perusahaan maka kinerja individu pada perusahaan dalam hal ini UKM di Kecamatan Nusa Penida akan semakin baik pula. Sistem informasi akuntansi memberikan pengaruh terhadap kinerja individu pada UKM di Kecamatan Nusa Penida sebesar 34,5% dan sisanya sebesar 65,5% merupakan sumbangan dari variabel lain yang tidak dimasukkan dalam model yang diajukan dalam penelitian ini, sehingga derajat pengaruh antar variabel penelitian tergolong dalam korelasi moderat. Kata kunci: sistem informasi akuntansi, kinerja individu
Pengaruh Kebijakan Dividen, Laba dan Arus Kas pada Harga Saham Perusahaan LQ45 Periode 2014-2016 Arya Bagus Govinda Tedja Bhuana; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p06

Abstract

Investasi merupakan suatu hal yang pada umumnya agar bertambah harta yang dimiliki oleh masyarakat.Perkembangan indikator-indikator di pasar modal sendiri, seperti indeks LQ45 ini berisi emiten-emiten yang memiliki likuiditas yang tinggi, sehingga tingkat kepercayaan investor pun semakin tinggi untuk menanamkan modalnya pada bursa efek. Tujuan penelitian ini untuk mengujipengaruh kebijakan dividen,pengaruh labadan pengaruh arus kas pada harga saham. Penelitian ini mengambil sampel berdasarkan metode non probability sampling dengan teknik sampling jenuh pada perusahaan yang tercatat di Bursa Efek Indonesia dengan jumlah populasi sebanyak 99 populasi dan jumlah sampel 72 observasian. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier sederhana dan analisis regresi linier berganda. Hasil penelitian mengungkapkan bahwa kebijakan dividen yang diproksikan dengan dividend payout ratio berpengaruh positif, laba yang menggunakan laba komprehensif berpengaruh positif sedangkan arus kas yang menggunakan arus kas operasi tidak berpengaruh pada harga saham. Kata Kunci: investasi, pasar modal, indeks LQ45,kebijakan dividen, laba, arus kas,harga saham.
Pemanfaatan Teknologi Informasi, Kualitas Informasi dan Penerapan Sistem Informasi Akuntansi pada Kinerja Manajerial BPR Tabanan Ni Kadek Rini Therisyantari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 32 No 4 (2022)
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.2022.v32.i04.p05

Abstract

Information technology utilization and quality of information in the process of implementing an accounting information system can affect managerial performance. The phenomenon that often occurs is because the system owned by the People's Credit Bank (Bank Perkreditan Rakyat-BPR) in Tabanan has experienced a system failure when sending financial reports to the Financial Services Authority. The purpose of this study is to determine information technology utilization, information quality and application of accounting information systems on the managerial performance of BPR in Tabanan. Population and sample amounted to 23 companies with 46 observations selected using saturated sampling method. The data analysis technique used is multiple linear regression test. This study shows that information technology utilization, information quality and the application of accounting information systems have a positive effect on managerial performance. Keywords: Information Technology Utilization; Information Quality; Application of Accounting Information Systems; Managerial Performance.
Effect of Profitability, Firm Size, Asset Structure, Business Risk and Liquidity on Capital Structure Ni Putu Nita Septiani; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p02

Abstract

Setiap perusahaan pasti memiliki tujuan utama yang sama yaitu untuk memaksimumkan nilai perusahaan. Untuk dapat memaksimumkan nilai perusahaan, salah satu cara yang perlu dilakukan perusahaan adalah menghasilkan suatu struktur modal yang optimal. Berdasarkan kajian teori dan hasil penelitian sebelumnya, struktur modal dapat dipengaruhi oleh profitabilitas, ukuran perusahaan, struktur aset, risiko bisnis dan likuiditas. Oleh karena itu, perusahaan harus mempertimbangkan faktor - faktor di atas saat akan menetapkan struktur modalnya agar dapat menghasilkan struktur modal yang optimal. Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, ukuran perusahaan, struktur aset, risiko bisnis dan likuiditas pada struktur modal. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015, dengan sampel yang diambil sebanyak 27 perusahaan dari total populasi yang berjumlah 48 perusahaan. Sampel dalam penelitian ini ditentukan dengan menggunakan metode purposive sampling. Data dikumpulkan dengan menggunakan metode observasi non partisipan. Teknik analisis data yang digunakan adalah Analisis Regresi Linear Berganda. Berdasarkan hasil analisis disimpulkan bahwa ukuran perusahaan berpengaruh positif pada struktur modal, di mana peningkatan pada ukuran perusahaan akan meningkatkan pula struktur modal. Struktur aset dan likuiditas berpengaruh negatif terhadap struktur modal, di mana peningkatan terhadap struktur aset dan likuiditas akan menurunkan struktur modal. Sedangkan, profitabilitas dan risiko bisnis tidak berpengaruh terhadap struktur modal. Kata kunci: Struktur Modal, Profitabilitas, Ukuran Perusahaan, Struktur Aset, Risiko Bisnis, Likuiditas
PENGARUH STRUKTUR KEPEMILIKAN DAN POLITICAL VISIBILITY PADA LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ni Made Yuli Kusumadewi; I Gst Ngr Agung Suaryana
E-Jurnal Akuntansi Vol 9 No 1 (2014)
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

Abstract

This research aims to test influence of ownership structure (managerial ownership, institutional ownership) and political visibility in area of corporate social responsibility disclosures. Companies listed in BEI in 2012 was chosen as  location for research. Samples taken used probability sampling method with 82 companies. Multiple regression was used as analysis techniques. The results illustrate a positive effect on institutional ownership is widespread disclosure of corporate social responsibility and a company that has great political visibility reveals corporate social responsibilitity more than companies with political visibility is low. Managerial ownership no effect on broad disclosure of corporate social responsibility.
Pertumbuhan Perusahaan sebagai Pemoderasi Pengaruh Leverage pada Nilai Perusahaan Debbi Devinta Ambri; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 25 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.v25.i02.p17

Abstract

This study aims to obtain empirical evidence of company growth as a moderator of the effect of leverage on the value of automotive companies and components listed on the Indonesia Stock Exchange in the period 2014-2016. Sampling method used is purposive sampling. The number of companies that meet the criteria is 12 companies with the number of 36 observers. Data collection was done by non participant observation method. Data analysis technique used is test of Moderated Regression Analysis (MRA). Based on the result of research, it is known that leverage have negative effect on firm value. The study also found that firm growth was able to strengthen the leverage effect on corporate value. This shows the high low growth ratio of the company and immediately affect the value of the company. Keywords: Firm Value, Leverage, Company Growth
PENGARUH UKURAN PERUSAHAAN DAN RISIKO GAGAL BAYAR PADA KOEFISIEN RESPON LABA L.P. Agustina Kartika Rahayu; I.G.N Agung Suaryana
E-Jurnal Akuntansi Vol 13 No 2 (2015)
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

Abstract

The purpose of this study was to determine the effect of the size of the company and the risk of default on laba.Penelitian response coefficients is performed on companies listed in Indonesia Stock Exchange 2009-2013 period . Samples was determined using nonprobability sampling method is purposive sampling . The number of samples selected were 36 companies . Data analysis method used is linear regression analysis berganda.Berdasarkan analysis has been done , this study proves that the positive effect of firm size on earnings response coefficients . While the default risk of negative impact on earnings response coefficients .
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Dengan Kebijakan Deviden Sebagai Pemoderasi Mila Nilayanti; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 26 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.v26.i02.p03

Abstract

This study aims to determine the effect of managerial and institutional ownership on corporate financial performance with dividend as a moderating variable. The population is all banking companies listed in 2012-2016 periods. The sample was chosen using purposive sampling method. The financial performance is measured by ROA, managerial ownership is calculated by the ratio of shares owned by the manager with the number of shares outstanding, the institutional ownership is calculated by the ratio of shares owned by the institution with the number of shares outstanding, and the dividend measured by the DPR. Data analysis techniques used are descriptive statistical test, classical assumption test, and MRA. Test results show that managerial ownership does not affect the financial performance, institutional ownership positively affects the financial performance, dividend can strengthen the influence of institutional ownership on the financial performance and unable to moderate the effect of managerial ownership on the financial performance. Keywords: Financial performance, managerial ownership, institutional ownership, dividend policy, banking
PENGARUH VOLUME PERDAGANGAN SAHAM, LEVERAGE, DAN TINGKAT SUKU BUNGA TERHADAP VOLATILITAS HARGA SAHAM Ni Made Ayu Krisna Dewi; I Gst Ngr Agung Suaryana
E-Jurnal Akuntansi Vol 17 No 2 (2016)
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

Abstract

This study aims to determine the effect of the volume of stock trading, leverage, and the interest rate on stock price volatility. This research was conducted at the Indonesian Stock Exchange by selecting a sample of companies listed in the LQ 45 in 2010 to 2014. The population in this study as many as 45 companies and a total sample of 18 companies selected to pass through purposive sampling phase, so that the number of sample observations for 5 years to 90 samples. The analysis technique used in this research is multiple linear regression. The results of this study indicate that the volume of stock trading positive effect on stock price volatility due to the information received by market participants come from pergadangan volume stocks. This shows that the higher the trading volume, the higher the volatility of stock prices, while leverage and interest rates do not affect the stock price volatility.
PENGARUH KUALITAS LAPORAN KEUANGAN PADA EFISIENSI INVESTASI PERUSAHAAN PERTAMBANGAN luh indah novita sari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 8 No 3 (2014)
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

Abstract

Efisiensi investasi merupakan tingkat investasi optimal dari perusahaan dan perusahaan terhindar dari kondisi underinvestment dan overinvestment. Laporan keuangan merupakan salah satu faktor yang mempengaruhi kegiatan investasi. Melalui kualitas laporan keuangan yang baik, asimetri informasi akan dapat dikurangi sehingga kegiatan investasi dapat berjalan lebih efisien. Tujuan dari penelitian ini adalah untuk mengetahui secara empiris pengaruh kualitas laporan keuangan pada kondisi underinvestment dan overinvestment. Sampel yang terpilih melalui metode purposive sampling adalah sebanyak 34 perusahaan perusahaan pertambangan yang terdaftar di BEI tahun 2012. Hasil pengujian dengan analisis regresi multinomial logistik memperoleh hasil bahwa kualitas laporan keuangan berpengaruh negatif terhadap kondisi underinvestment, sedangkan kualitas laporan keuangan tidak berpengaruh terhadap kondisi overinvestment.
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