Articles
<![CDATA[Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Patrisia Adiputri Singal]]>;
<![CDATA[I Nym Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v29.i01.p30
<![CDATA[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.]]>
<![CDATA[NON PERFORMING LOAN SEBAGAI PEMODERASI PENGARUH KREDIT YANG DISALURKAN PADA PROFITABILITAS ]]>
<![CDATA[Ida Ayu Tri Istri Utami]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[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.]]>
<![CDATA[Reaksi Pasar atas Pengumuman Larangan Ekspor Crude Palm Oil dan Produk Turunannya ]]>
<![CDATA[Dwi Ega Cahyani]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 8 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i08.p04
<![CDATA[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]]>
<![CDATA[PENGARUH KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Sesilia Novita Kristi, I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 4 No 2 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[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]]>
<![CDATA[PENGARUH LOAN TO ASSET RATIO, DEBT EQUITY RATIO, NET PROFIT MARGIN DAN PRICE TO BOOK VALUE PADA RETURN BANK ]]>
<![CDATA[Ni Putu Anning widar Ayu Lupita Siwi]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[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.]]>
<![CDATA[Pengaruh Earning Per Share, Debt to Equity Ratio, dan Current Ratio pada Harga Saham ]]>
<![CDATA[Kadek Wahyu Pranajaya]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i03.p05
<![CDATA[Stock price is a very important factor for the capital market players in determining its success, because the rise and fall of stock price will affect the value of a company. This study aims to provide empirical evidence on the influence of Earning Per Share, Debt to Equity Ratio and Current Ratio on Stock Prices. This study was conducted on companies consistently incorporated in the LQ-45 Index during the period 2014-2016. The number of samples taken as many as 29 companiesthe consecutive ones are included in the LQ-45 index, using purposive sampling technique. Data collection was done through non participant observation method with secondary data. The analysis technique used is multiple linear regression analysis.Based on the analysis results found that the variable Earning Per Share and Current Ratio have a positive effect on stock prices while the Debt to Equity Ratio variable has a negative effect on stock prices. Keywords: Earning per share, debt to equity ratio, current ratio, stock price]]>
<![CDATA[Perubahan Peran Akuntan Manajemen Dalam Era Berbasis Internet Dengan Usia Sebagai Variabel Moderasi ]]>
<![CDATA[Anita Suryani]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 9 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i09.p04
<![CDATA[This study aims to examine the effect of the application of Internet-Based Technology (TBI) on the perception of changes in the role of management accountants with user experience, education and age as moderating variables. This research is motivated by the rapid development of TBI which has an impact on the community, including management accountants. The research population is management accountants in Indonesia who are registered at the Indonesian Institute of Management Accountants (IAMI) with a total sample of 110 respondents. Research data is processed with the help of Smart PLS. The implementation of TBI can replace the role of management accountants in several of their functions, roles, tools and activities. Only the age variable has been shown to weaken the influence of the implementation of TBI on changes in the tools and activities of management accountants. Accounting science, both academically and professionally, needs to accommodate accounting staff in the TBI era. Keywords: Internet Based Technology; Perceptions of Changes in Management Accountants; User Experience; Education; Age]]>
<![CDATA[Pengaruh Profitabilitas dan Solvabilitas pada Ketepatwaktuan Publikasi Laporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi ]]>
<![CDATA[I Wayan Winarta]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i02.p27
<![CDATA[This study aims to determine the effect of profitability and solvency on the timeliness of the publication of financial statements, and to determine whether or not the size of the company to moderate the effect of profitability and solvency on the timeliness of the publication of financial statements. Samples in this study were 48 mining company financial statements obtained by non-probability sampling technique with purposive sampling method. The analysis technique used in this research is Moderated Regression Analysis. Based on the results of the analysis it is known that the profitability variable has a positive effect on the timeliness of the publication of financial statements. Whereas solvability does not affect the timeliness of the publication of financial statements. The size of the firm is able to weaken the effect of profitability on timeliness, but can not moderate the effect of solvency on the timeliness of the publication of financial statements. Keywords: profitability, solvency, firm size, timeliness of financial report publication.]]>
<![CDATA[KAPASITAS INDIVIDU, SELF ESTEEM, KOMITMEN ORGANISASI, DAN PENEKANAN ANGGARAN MEMODERASI PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN ]]>
<![CDATA[Ni Luh Eka Yuni Sari]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 2 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v20.i02.p12
<![CDATA[This study aims to demonstrate the influence of participation budgeting on budgetary slack with individual capacity, self-esteem, organizational commitment, and budget emphasis as moderating variables. The population was all SKPD in Gianyar, which amounts to 47. The samples in this study were selected based on purposive sampling method, the officials who participated in budget preparation with a minimum term of two years. Data was collected by questionnaire survey method, and a decent questionnaire is processed as many as 141 questionnaires. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that participation budgeting has a positive influence on budgetary slack, individual capacity is not able to moderate the influence of participation budgeting on budgetary slack, self-esteem and organizational commitment is able to weaken the influence of participation budgeting on budgetary slack, and budget emphasis to strengthen the influence of participation budgeting on budgetary slack in Gianyar SKPD.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN DAN ASIMETRI INFORMASI PADA SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Dody Cipta Saputra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study to determine how the influence of budget participation and asymmetry of information on budgetary slack and how committed the organization can affect the relationship of budget participation and information asymmetries in the three to five-star hotel in the city of Denpasar. This study was performed on 18 three to five star hotels in Denpasar by using the technique of questionnaires as the data collection method. Total population used a total of 106 managers by using purposive sampling method of sampling. The analysis technique used is multiple linear regression and moderated regression analysis (MRA). Based on the results of research conducted known that budgetary participation and information asymmetry positive influence on budgetary slack. Organizational commitment can not moderate positive relationship of budget participation on budgetary slack, but the commitment the organization could weaken the positive relationship asymmetry of information to the budgetary slack.]]>
