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

 4   5   6   7   8 
Budaya Organisasi Memoderasi Pengaruh Efektivitas Penerapan SIA dan Kesesuaian Tugas dengan TI Terhadap Kinerja Karyawan Wayan Krisna Ariputra; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 22 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.v22.i01.p09

Abstract

The development of information technology is very quick, making more and more innovations that appear in the field of information. Quick increased technological progress, encouraging companies to switch to the utilization of computer-based information systems because it will facilitate and accelerate management to obtain input information that will be processed in such a way that generate output information that supports a reliable decision. The purpose of this study is to determine the effect of effectiveness of the application of accounting information systems and suitability of tasks with information technology on employee performance with organizational culture as a moderator. Population in this research is employee of commerce field, finance field, and human resource field that exist in PT. PLN Distribution Bali. The background of this location is used as research place is PT. PLN Distribution Bali is a business center in the area of Bali, which is the center of the management of electricity payment throughout the area of Bali. The number of samples obtained by saturation sampling technique that is as much as 71 respondents. The number of questionnaires distributed was 71 questionnaires, and the questionnaire returned totaling 58 questionnaires. Data analysis used in this research is moderation regression analysis. This study found that the effectiveness of the application of accounting information system and the suitability of tasks with information technology have a positive effect on employee performance and organizational culture as moderator can strengthen the influence of effectiveness of application of accounting information system, conformity of tasks with information technology to employee performance. Keywords: Effectiveness application of accounting information system, task compliance, organizational culture, employee performance
Pengaruh Nilai Tukar terhadap Return Saham dengan Profitabilitas sebagai Variabel Intervening Made Dewi Gita Puspita Lestari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p17

Abstract

The research aims to examine the effect of exchange rates on stock returns through profitability. The study was conducted on mining companies listed on the Stock Exchange which numbered 49 companies. Samples were determined by a purposive sampling method totaling 7 companies that were studied for 3 years of observation using quarterly reports, so there are 84 observation datas. Data collection methods and data analysis techniques used are non-participant observation methods and path analysis. The results showed that the exchange rate had a significant negative effect on stock returns and profitability. Profitability has a significant positive effect on stock returns, and exchange rates have indirect influence on stock returns through profitability. Keywords: Stock Returns; Exchange Rates; Profitability.
PENGARUH EPS, DER, DAN PBV TERHADAP HARGA SAHAM Putu Dina Aristya Dewi, I G.N.A. Suaryana
E-Jurnal Akuntansi Vol 4 No 1 (2013)
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 menerapkan kriteria tertentu dalam menentukan sampel yang sering disebut dengan Purposive Sampling. Penelitian ini mendapatkan 15 perusahaan emiten yang bergerak di Food and Beverage teregister di BEI dengan tahun pengamatan pada 2009-2011. Regresi Linear berganda digunakan dalam penelitian ini untuk menjawab permasalahan pokok penelitian. Kesimpulan dari penelitian ini adalah pengaruh EPS, PBV terhadap harga saham adalah signifikan positif, sedangkan  pengaruh DER terhadap harga saham adalah signifikan negatif pada perusahaan Food and Beverage yang teregister di BEI dengan tahun pengamatan pada 2009-2011. Ketiga variabel independen yang digunakan pada penelitian ini EPS, DER, dan PBV bersama-sama berpengaruh signifikan bagi harga saham perusahaan di bidang  Food and Beverage yang terdaftar di BEI dengan periode pengamatan pada 2009-2011. Kata Kunci: EPS, DER, PBV dan Harga Saham
Profitabilitas sebagai Pemoderasi Pengaruh Pertumbuhan Perusahaan pada Nilai Perusahaan Dewa Putu Dharmayusa; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p15

Abstract

This study aims to prove empirically the effect of companies growth to companies value with profitability as moderating. This study done at manufacturing companies in consumer goods sector that listed on the IDX. Sample were selected using with non-probability sampling method with purposive sampling technique. Total observation on this study is 60 observations for period 2015-2017. Analysis technique that used is Moderated Regression Analysis (MRA). The result of this study show companies growth and profitability doesn’t affect companies value. Profitability didn’t capable to moderating companies growth in affecting companies value. Keywords: Companies Value; Companies Growth; Profitability.
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, KEPERCAYAAN ATAS SISTEM INFORMASI AKUNTANSI, DAN KESESUAIAN TUGAS PADA KINERJA KARYAWAN LEMBAGA PERKREDITAN DESA DI KABUPATEN BADUNG Ni Made Ayu Marlinawati I.G.N Agung Suaryana
E-Jurnal Akuntansi Vol 2 No 2 (2013)
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 Kabupaten Badung merupakan suatu daerah yang masih menjadikan LPD sebagai suatu badan usaha yang dapat meningkatkan kesejahteraan masyarakat.Jumlah LPD yang ada di Kabupaten Badung berjumlah 120 LPD. Dari 120 LPD yang ada di Kabupaten Badung sebanyak 85 LPD menggunakan teknologi informasi dalam kegiatan operasionalnya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penggunaan teknologi informasi, efektivitas sistem informasi akuntansi, kepercayaan atas sistem informasi akuntansi dan kesesuaian tugas pada kinerja karyawan LPD di kabupaten Badung. Metode Data dikumpulkan dengan wawancara, observasi, kuesioner, studi dokumentasi. Dari hasil pengujian hipotesis reliabilitas dan validitas instrumen dengan metode cronbach alpha dan pearson correlation menunjukkan bahwa data reliabel dan valid. Dari hasil uji asumsi klasik, model regresi yang digunakan tidak mengandung adanya multikolinearitas yaitu VIF lebih dari 10% dan tidak mengandung heteroskedastisitas. Kata kunci: teknologi informasi, efektivitas sistem informasi akuntansi, kepercayaan atas sistem informasi akuntansi, kesesuaian tugas dan kinerja karyawan
PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET PADA STRUKTUR MODAL Dewi Udayani, I Gst Ngr. Agung Suaryana
E-Jurnal Akuntansi Vol 4 No 2 (2013)
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  bertujuan untuk mengetahui apakah terdapat hubungan yang signifikan antara profitabilitas dan investment opportunity set pada struktur modal  sesuai hipotesis pecking order theory. Hal ini diteliti kembali karena pada penelitian-penelitian sebelumnya ditemukan hasil yang tidak konsisten pada variabel yang diteliti. Penelitian ini dilakukan pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009-2011. Diperoleh sampel sebanyak 45 dan penelitian ini menggunakan teknik analisis regresi linear berganda.Berdasarkan hasil pengujian tersebut menunjukkan bahwa profitabilitas dan investment opportunity set berpengaruh signifikan terhadap struktur modal. Profitabilitas berpengaruh negatif sedangkan investment opportunity set berpengaruh positif terhadap struktur modal. Kata kunci: profitabilitas, investment opportunity set, debt to equity ratio
Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Usaha Kecil dan Menengah di Nusa Penida wahyu indra lesmana; I Gusti Agung Suaryana
E-Jurnal Akuntansi Vol 8 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

The research was conducted on SMEs located in the district of Nusa Penida . The number of samples taken 30 people using purposive sampling method in particular judgment sampling . The data was collected using a questionnaire distributed to respondents . Technical analysis of the data used is a simple linear regression . Based on the analysis conducted found that the value of the regression coefficient of 0.493 which illustrates that the accounting information systems have a positive effect on the performance of individuals , meaning that the improvements in the use of accounting information systems on the performance of individual companies in the company in this case in the District of Nusa Penida SMEs will increasingly well anyway . Accounting information system to give effect to the performance of individuals in SMEs in the district of Nusa Penida was 34.5 % and the remaining 65.5 % were contributed by other variables not included in the model proposed in this study , so that the degree of influence between variables such studies are in moderate correlation
Pengaruh Struktur Kepemilikan Terhadap Price to Book Value dengan Manajemen Laba sebagai Variabel Intervening Kartika Widya Tri Dewanti; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 24 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.v24.i03.p02

Abstract

The purpose of this research is to examine the impact of ownership structure consisting of institutional and managerial ownership to price to book value ratio (PBV) with earnings management as intervening variable. The samples of this research are 34 manufacturing companies that have been selected using purposive sampling method from their population of 139 companies listed in Indonesia Stock Exchange (IDX) during 2014-2016 period consecutively. Descriptive statistical analysis, classical assumption test and path analysis is analyticals technique used in this research. The examination of this research shows that the result of institutional and managerial ownership negatively affect on PBV, institutional and managerial ownership have no impact on earnings management, earnings management have positive effect on PBV, earnings management is not an intervening variable in the impact of institutional and managerial ownership on PBV.
PENGARUH KEPEMILIKAN MANAJERIAL DAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN UTANG SEBAGAI VARIABEL INTERVENING A. A. Ayu Uccahati Warapsari; I G.N. Agung Suaryana
E-Jurnal Akuntansi Vol 16 No 3 (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

The purpose of this study is to understand the direct and indirect influence of managerial and institutional ownership to a firm’s value with debt policy as an intervening variable. This study is conducted in a manufacture companies listed in Indonesian stock exchange from 2013 to 2014. Purposive sampling is used as a method of selecting the sample with three criteria which generate 30 companies as a viable sample observed. The analytical method used path analysis (path analysis). The results show that (1), Managerial ownership does not affect the debt policy, (2) Institutional ownershiphas negative effect on the debt policy, (3) Managerial ownership does not affect the firm’s value, (4) Ownership institutional does not affect the firm’s value, (5) debt policy has no effect on the firm’s value, (6) Debt policy fail to mediate the influence between managerial and institutional ownership on firm’s value.
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

Abstract

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.
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