Articles
<![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.]]>
<![CDATA[Budaya Catur Purusa Artha Memoderasi Love of Money dan Sifat Machiavellian, Terhadap Indikasi Fraud ]]>
<![CDATA[Komang Risa Rahayu Ningsih]]>;
<![CDATA[Ketut Budiartha]]>;
<![CDATA[I Ketut Sujana]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p11
<![CDATA[This study aims to analyze the effect of Love of money and Machiavellian nature on indications of fraud, as well as to test whether the Catur Purusa Artha culture is able to weaken this influence. The research was conducted on GSM BUMDes spread across Buleleng Regency with a total sample of 95 respondents who were analyzed by SEM PLS 3.0. The results showed that love of money and machiavellian nature had a positive effect on indications of fraud. This means that the higher the love of money owned by BUMDes managers, the higher the tendency to indicate fraud. The Catur Purusa Artha culture is able to weaken the influence of love of money on indications of fraud. Which means that the attitude of Love of money accompanied by the practice of good values ??of Catur Purusa Artha can reduce the negative influence of the attitude of Love of money on indications of fraud. Meanwhile, the Catur Purusa Artha culture does not moderate the Machiavellian influence on indications of fraud. This means that Catur Purusa Artha does not have an impact on the Machiavellian influence on indications of fraud. Keywords: Love of Money; Machiavellian; Catur Purusa Artha Culture; Fraud.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK, DIVIDEND PAYOUT RATIO DAN NET PROFIT MARGIN PADA PERATAAN LABA ]]>
<![CDATA[I Komang Gede Ginantra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 2 (2015) ]]>
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[Perataan DELTA merupakan revenue suatu PERUSAHAAN Dalam, menurunkan Kisaran keuntungan Yang dilaporkan di Laporan Perubahan Keuangan et al sebagai pencapaian TINGKAT DELTA Yang diinginkan. PENELITIAN Suami memiliki tujuan yaitu Ingin Menguji Faktor-Faktor Yang berpengaruh terhadap perataan DELTA. POPULASI PENELITIAN Dalam, Suami adalah seluruh PERUSAHAAN manufakur. Disability penentuan sampelnya adalah purposive sampling. Sampel Yang terpilih sebanyak 17 PERUSAHAAN SIL kriteria Yang telah di tentukan. Hasil Berdasarkan pengujian Yang dilakukan diperoleh bahwa variabel NPM berpengaruh positif terhadap perataan DELTA sedangkan variabel Profitabilitas, leverage keuangan , ukuran PERUSAHAAN, kepemilikan Publik Dan DPR regular tidak berpengaruh positif terhadap perataan DELTA iB PERUSAHAAN manufaktur yang terdaftar di Bursa Yang Efek Indonesia]]>
<![CDATA[Pengaruh Kinerja Lingkungan, Pengungkapan Informasi Lingkungan, dan Good Corporate Governance pada Harga Saham Perusahaan ]]>
<![CDATA[Ni Made Gita Indah Dewi Fortuna]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 4 (2020) ]]>
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.2020.v30.i04.p18
<![CDATA[This study aims to empirically examine the influence of environmental performance, environmental disclosure, and good corporate governance on stock prices of mining company listed in Indonesian Stock Exchange around 2014 to 2018. The research sample was selected using the non-probability sampling method with a purposive sampling technique and obtained as many as seven companies, so that the number of observations with a study period of 5 years was 35 observations. The data analysis was analysed by using the multiple linear regression technique. The result show that environmental performance, environmental disclosure, and good corporate governance positively affected companies’ stock prices in the market. Keywords: Stock Price; Environmental Performance; Environmental Disclosure; Good Corporate Governance.]]>
<![CDATA[Perbandingan Reaksi Pasar pada Perusahaan LQ45 dan Non LQ45 atas Pengumuman Stock Split ]]>
<![CDATA[Kadek Wahyudi]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 2 (2020) ]]>
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.2020.v30.i02.p03
<![CDATA[Stock split announcements are believed to cause investor reaction. The LQ45 Index company that already has high liquidity in IDX is a stock split. This research aims to test the difference of the company's market reaction LQ45 before and after the stock split announcement, test the reaction difference of the non-LQ45 company market before and after the stock split announcement, and test the market reaction difference between LQ45 and non LQ45 companies on the stock split announcement. This research sample is a company that does stock split up during January 2007-July 2019. Market reactions are measured by abnormal return. The analytical techniques used are different tests. The results showed there was a reaction of the company's market LQ45 and non LQ45 on the stock split announcement, and there was a difference in market reaction between LQ45 and non-LQ45 companies over stock split announcements. Keywords: Stock Split; Abnormal Return Difference; Market Reaction.]]>
<![CDATA[PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN SELF ESTEEM PADA BUDGETARY SLACK DENGAN BUDGET EMPHASIS SEBAGAI VARIABEL PEMODERASI (Studi Pada Hotel Berbintang di Kota Denpasar) ]]>
<![CDATA[I Gusti Agung Ayu Surya Cinitya Ardanari]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 No 3 (2014) ]]>
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 outlines the effect of budgetary participation, information asymmetry, and selfesteem on budgetary slack to be moderated by budget emphasis. The population in this study is all star-hotel in the city of Denpasar, while the sample for this study was determined by purposive sampling method. The samples obtained in this study were 12 3-star hotels and above. Respondents of this study were middle-level and lower-level managers who work at the hotel who had been in office for at least one year and included in the budget. From 70 questionnaires that have been distributed, 53 questionnaires have been received and filled correctly. Data are collected after the validity and reliability test and is in compliance classical assumptions are then processed using the Moderated Regression Analysis (MRA) which is a special application of multiple linear regression. The results of this study indicate that budgetary participation and self esteem negatively affect budgetary slack, while the positive effect of information asymmetry on budgetary slack. In addition, budget emphasis was also able to moderate the relationship budgetary participation, information asymmetry, and self esteem on budgetary slack, where budget emphasisweakens the influence of the three.]]>
