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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Samudra Ekonomi dan Bisnis Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Riset Manajemen dan Ekonomi International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business Jurnal Administrasi Negara Sinov : Media Informasi Penelitian Kabupaten Semarang
I Nyoman Wijana Asmara Putra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Gaya Kepemimpinan, Komitmen Organisasi dan Motivasi Kerja Terhadap Kinerja Perusahaan Ni Kadek Putri Sartika; I Nym Wijana Asmara Putra
E-Jurnal Akuntansi Vol 29 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.v29.i02.p23

Abstract

This research was conducted at PT. Prosperous Indobali Trada all branches in Bali. Data collection is done by questionnaire with saturated sampling technique. The number of employees who become respondents is as many as 46 people. Data Analysis Method used in this research is to use multiple linear regression analysis. Based on the results of the analysis found Leadership Style has a positive and significant effect on company performance. This shows that the greater the leadership style the company will increase. Positive and significant organizational commitment to the company's performance. This shows the higher level of organizational commitment, the higher the company will be. Positive and significant work motivation on company performance. This shows the higher level of work motivation, the higher the increase in the company. Keywords : Leadership Style; Organizational Commitment; Motivation; Performance.
Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Nilai Perusahaan Made Sukma Prasitadewi; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p05

Abstract

The purpose of this study was to determine the effect of profitability, dividend policy, funding decisions, inflation, interest rates and currency exchange rates. This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The technique used in this research is multiple linear regression analysis. based on the results of the analysis of this study proves that profitability has a positive effect on firm value. Dividend policy does not affect the value of the company. Funding decisions negatively affect the value of the company. Inflation has a negative effect on firm value. Interest rates have a negative effect on firm value. Currency exchange rates have a negative effect on company value. Keywords: Profitability; Dividend Policy; Funding Decision; Inflation; Interest Rates; Currency Exchange Rates.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA ACCOUNT REPRESENTATIVE DI KPP PRATAMA GIANYAR, TABANAN, DAN SINGARAJA Ni Made Dwi Juni Yobi; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 20 No 3 (2017)
Publisher : 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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Abstract

The government of Indonesia, one of developing countries, has been developing intensively in national context in order to be developed country which brings prosperity to Indonesian people. One of the main constraints regarding the national development is financial problem so that the government always makes the effort to increase the country's income. Tax is one of the most potential income source which plays important role in national development. In spite of that, the people's awareness to pay tax is still low so that the government determines several policies to increase tax income. The implementation of modernized administrative tax system has been an innovation to increase the tax service. The quality of it is considered to increase the tax compliance. The quality of tax service is affected by the performance of tax officers, especially the Account Representatives. Because of this, influential factors affecting their performance should be considered. The study aimed to find out the influence of training, motivation, professionalism and organizational commitment on performance of AR working at KPP Pratama (small tax office) Gianyar, Tabanan & Singaraja. All 61 AR working at KPP Pratama Gianyar, Tabanan & Singaraja had been chosen as the respondents of this research. Sample was determined using saturation sampling technique & the data were analyzed using multiple linear regression. The research proved that training (X1), motivation (X2), professionalism (X3), organizational commitment (X4) significantly affect AR's performance with the adjusted R-square value 80%.
PENGARUH ROLE STRESS PADA TURNOVER INTENTIONS AUDITOR DENGAN KOMITMEN AFEKTIF SEBAGAI VARIABEL PEMODERASI Putu Shaini Kusuma Sudarmawan; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 19 No 3 (2017)
Publisher : 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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Abstract

This study aims to determine the effect of role stress on turnover intentions, also to determine the ability of affective commitment to moderate the influence of role stress on turnover intentions. This research was done in Kantor Akuntan Publik were still active in Bali. This research using purposive sampling method. Methods of data collection using the survey, with a sample of 36 respondents. The analysis technique used is moderating regression analysis. This study shows that the role of stress a positive effect on turnover intentions. This study also showed that affective commitment is able to weaken the influence of role conflict and role overload on turnover intentions however not able to moderate the influence of role ambiguity on turnover intentions.  
PENGARUH FREE CASH FLOW PERUSAHAAN DI TAHAP GROWTH DAN MATURE PADA KEBIJAKAN DIVIDEN Putu Anggadewi Darmawan Putri; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 20 No 1 (2017)
Publisher : 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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Abstract

The agency cost could be minimalized by distributing free cash flow to stakeholders in the forms of dividend. This research aimed to test and analyze impacts of firm’s free cash flow on growth and mature stage towards dividend policy. This research used property, real estate and building construction companies which listed in Indonesian Stock Exchange over the period of 2011 to 2015. The sample is obtained by using purposive sampling technique, thus derived 70 observations data which then classified into growth and mature stages. The companies are classified by using sales growth averages for 5 year. The data analysis technique used is simplest linear regression.The results of this research indicates that free cash flow gives positive impact towards dividend policy on both of growth and mature firms, which means that the significance of free cash flows affects the amount of dividend paid.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility Patrisia Adiputri Singal; I Nym Wijana Asmara Putra
E-Jurnal Akuntansi Vol 29 No 1 (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.v29.i01.p30

Abstract

One of the factors of corporate governance that influence the implementation of CSR is the ownership structure. The emergence of corporate ownership structures results from a comparison of the number of shareholders in the company. The purpose of this study was to determine the effect of institutional ownership, managerial ownership, and foreign ownership on disclosure of corporate social responsibility (CSR). This research was conducted on the Indonesia Stock Exchange in the period 2013-2017. The sample of this research was 40 Infrastructure, Utilities and Transportation companies using purposive random sampling, where samples were taken based on certain criteria. Data collection of this study uses secondary data. The analysis technique used is the Analysis of Multiple Linear Regression. The results of this study indicate that institutional ownership and managerial ownership have a positive effect on CSR, while foreign ownership has no significant negative effect on disclosure of CSR. Keywords : Institutional Ownership; Managerial Ownership; Foreign Ownership; Disclosure Of Corporate Social Responsibility.
NON PERFORMING LOAN SEBAGAI PEMODERASI PENGARUH KREDIT YANG DISALURKAN PADA PROFITABILITAS Ida Ayu Tri Istri Utami; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 15 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

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Abstract

This study aims to determine the effect on the profitability of loans and NPL influence on the relationship between lending profitability. This research was conducted at the banks listed on the Indonesia Stock Exchange (BEI) 2012-2014. Samples was determined using purposive sampling technique. The samples selected were 30 banks with the observation period of three years so that the sample size of 90 observations. Data analysis method used is Moderated Regression Analysis (MRA). Research results prove that lending a positive effect on profitability, while NPL negative influence on the relationship between loans extended to profitability.
Reaksi Pasar atas Pengumuman Larangan Ekspor Crude Palm Oil dan Produk Turunannya Dwi Ega Cahyani; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 33 No 8 (2023)
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.2023.v33.i08.p04

Abstract

This research aims to determine the reaction of capital market investors to the announcement of a ban on the export of Crude Palm Oil (CPO) and its derivative products. This research uses an event study approach for 7 days of observation in 2022. Market reactions in this research are measured using Cumulative Abnormal Return (CAR). The population of this research is oil palm plantation companies listed on the Indonesia Stock Exchange in 2022. The sampling method uses a purposive sampling technique. The number of samples obtained was 20 companies. This research uses one sample t-test data analysis techniques. The results of data analysis show that investors in palm oil plantation companies reacted negatively to the announcement of a ban on exports of CPO and its derivative products. This proves that investors pay attention to external events that can influence company performance. Keywords: Market Reaction; Event Study; Abnormal Return; CPO Export Ban
PENGARUH KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Sesilia Novita Kristi, I Nyoman Wijana Asmara Putra
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

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Abstract

ABSTRAK Penelitian ini mengkaji pengaruh keputusan pendanaan terhadap nilai perusahaan,dan pengaruh pemoderasi pertumbuhan perusahaan pada hubungan keputusan pendanaan dengan nilai perusahaan. Penelitian dilakukan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2006-2011. Teknik analisis data yang digunakan adalah regresi linier berganda dengan moderated regression analysis (MRA). Hasil analisis menunjukkan bahwa: (1) Keputusan pendanaan berpengaruh positif terhadap nilai perusahaan, (2) Pertumbuhan perusahaan berpengaruh pada hubungan keputusan pendanaan dengan nilai perusahaan. Hasil penelitian ini menunjukkan bahwa pertumbuhan perusahaan merupakan variabel pemoderasi pengaruh keputusan pendanaan terhadap nilai perusahaan. Pertumbuhan perusahaan memperlemah hubungan positif keputusan pendanaan terhadap nilai perusahaan. Kata kunci: keputusan pendanaan, pertumbuhan perusahaan, nilai perusahaan
PENGARUH LOAN TO ASSET RATIO, DEBT EQUITY RATIO, NET PROFIT MARGIN DAN PRICE TO BOOK VALUE PADA RETURN BANK Ni Putu Anning widar Ayu Lupita Siwi; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 14 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

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Abstract

Return shares are income obtained by the shareholders as a result of investments in companies. This research aims to understand the influence of Loan to Asset Ratio (LAR), Debt Equity Ratio (DER), Net Profit Margin (NPM), and Price to Book Value (PBV) on return the stocks of banking concerns listed on the indonesia stock exchange of an observation the 2010-2014. The total sample in this research as many as 15 banking company which is listed on the indonesia stock exchange with sample purposeve as a method of the sample collection. The data used represents data skunder and techniques of the analysis used is that multiple linear regression. The results show that the testing LAR, NPM and PBV have had a positive impact on return share, while DER not have had a positive impact on return shsre.
Co-Authors A. A. Ngr Gde Punia Artawan Putra Alfian Nurwanto Putra Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra ANAK AGUNG SAGUNG RAI DARMINI Anita Suryani Dewa Putu Gede Widyana DODIK ARIYANTO Dody Cipta Saputra Dwi Ega Cahyani Gede Eka Prasetya Putra Suriastra Gede Ngurah Indra Arya Aditya I Gede Eka Kurniawan I Gusti Agung Ayu Surya Cinitya Ardanari I Gusti Agung Putu Nadya Aundria Paramita I Gusti Ngurah Wahyu Wira Satria I Kadek Gede Dhimas Kartika Saputra I Ketut Muliartha RM I Ketut Sujana I Komang Gede Ginantra I Putu Bayu Suyadnya Pratama I Putu Putra Wasista I Wayan Gde Wahyu Purna Anggara I Wayan Winarta Ida Ayu Tri Istri Utami Ida Bagus Kade Yogi Mahendra Ida Bagus Kade Yogi Mahendra Ida Bagus Putu Rudy K. Budiartha Kadek Wahyu Pranajaya Kadek Wahyudi Ketut Bintang Maharani Khema Devi Komang Desi Adi Pratiwi Komang Risa Rahayu Ningsih Lita Leonie Tirta Putri Luh Putu Citra Kusuma Made Sukma Prasitadewi Maya Laura Listi Merta, I Putu Evan Aditya Dharma Ni Kadek Putri Sartika Ni Komang Purwanita Wisuandari Ni Komang Yunita Cahyanti Ni Luh Eka Yuni Sari Ni Luh Tillatama Sidhirastu Ni Made Dwi Juni Yobi Ni Made Dwi Ratnadi Ni Made Gita Indah Dewi Fortuna Ni Made Gunita Wira Devi Ni Made Gunita Wira Devi Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nyoman Paramitha Ni Putu Anning widar Ayu Lupita Siwi Ni Putu Diah Iswari Ni Putu Diah Pratiwi Ni Putu Mia Sulistiari Putri Ni Putu Sri Harta Mimba Paramadewi, Putu Monique Patrisia Adiputri Singal Putri Maharani Putri Maharani Putu Amanda Wedayanti Putu Anggadewi Darmawan Putri Putu Diah Septa Kristya Astagina Putu Mentari Swari Ashari Putu Nanda Rahayu Putu Shaini Kusuma Sudarmawan Wayan Budhiarsana Yuni Prema vahini