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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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The Influence of Board of Directors' Demographic Background on Carbon Emission Disclosure : An Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange in 2021–2023 Luh Putu Citra Kusuma; I Nyoman Wijana Asmara Putra
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.851

Abstract

Carbon emission disclosure is a form of corporate concern aimed at maintaining emission levels below permitted thresholds through written disclosures in sustainability reports. One of the factors identified as influencing carbon emission disclosure is the demographic background of the board of directors, including age, nationality, and educational background. This study aims to examine the influence of the board of directors' demographic background on carbon emission disclosure. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 117 observations. Learning theory serves as the theoretical basis for the analysis and interpretation of the findings. Data analysis was conducted using the Statistical Package for Social Sciences (SPSS) software. The results indicate that age, nationality, and education of the board of directors have a positive effect on carbon emission disclosure. The theoretical implication of this study is that demographic backgrounds of board members contribute to the adoption of environmental reporting practices. Practically, the findings are expected to provide useful information and considerations for companies, investors, and policymakers in decision-making processes.
The Effect of Financial Information on Stock Underpricing With Underwriter Reputation as A Moderating Variable Maya Laura Listi; I Nyoman Wijana Asmara Putra
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.876

Abstract

Underpricing continues to be a prominent issue within the Indonesian capital market, as many firms conducting an Initial Public Offering (IPO) tend to set initial share prices below their subsequent market value. This research investigates the moderating role of underwriter reputation in the relationship between profitability, financial leverage, and earnings per share (EPS) on IPO underpricing among firms listed on the Indonesia Stock Exchange (IDX). Utilizing a purposive sampling technique, the study analyzes data from 176 companies. The data are processed using Moderated Regression Analysis (MRA) with the help of STATA software. The findings reveal that profitability, measured by return on assets (ROA), significantly influences underpricing. In contrast, financial leverage (proxied by the debt-to-equity ratio) and EPS show no statistically significant effect. Moreover, underwriter reputation is shown to moderate the negative impact of both ROA and EPS on underpricing but does not moderate the relationship between the debt-to-equity ratio and underpricing. These results offer valuable insights into signaling theory and information asymmetry, highlighting the importance of firm fundamentals and intermediary reputation in IPO pricing strategies. The study contributes to a better understanding for investors, issuers, and regulators involved in the IPO decision-making process.
The Effect of Financial Ratios and Macroeconomic Factors on Financial Distress in Technology Companies Listed on the Indonesia Stock Exchange Khema Devi; I Nyoman Wijana Asmara Putra
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.540

Abstract

Financial distress refers to a condition where a company experiences financial difficulties and if it is not resolved immediately, it will lead to bankruptcy. Several models can be used to measure financial distress, one of which is the Zmijewski model. This study aims to analyze the influence of financial ratios and macroeconomic factors on financial distress among technology companies listed on the Indonesia Stock Exchange. The research was conducted at technology companies listed on the IDX for the 2020–2024 period, with a sample size of 44 companies selected using a purposive sampling method. The study employed secondary data derived from company financial statements obtained through the official IDX website and analyzed using SPSS version 27. The findings reveal that financial ratios specifically, profitability (ROE) have a significant negative effect on financial distress, while leverage (DER) has a significant positive effect. Meanwhile, macroeconomic factors such as inflation and interest rates have no effect on financial distress.
The Effect of Corporate Social Responsibility Disclosure, Financial Performance, and Firm Size on Stock Returns Ni Putu Diah Iswari; I Nyoman Wijana Asmara Putra
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.352

Abstract

Stock returns represent a crucial parameter that serves as a reference for investors in evaluating company performance. A decline in returns has occurred in several mining companies listed on the IDX, despite the sector’s vital role in the national economy. This study aims to examine the effect of Corporate Social Responsibility (CSR), Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Firm Size on the stock returns of mining companies listed on the IDX during the 2022–2024 period. The sample was determined using purposive sampling, resulting in 56 observational data after outliers were removed. To meet the assumptions of classical tests, several variables were transformed using natural logarithms, and data were analyzed using multiple linear regression. The results indicate that CSR, ROE, and Firm Size have no significant effect on stock returns, whereas ROA and DER show a significant positive effect. These findings suggest that investors tend to emphasize financial fundamentals, particularly profitability and capital structure, rather than non-financial aspects such as CSR activities. The implication for companies is the need to enhance operational efficiency and optimize financial structures to attract investors and improve returns. Future researchers are encouraged to incorporate external variables such as global commodity prices, market risk, and macroeconomic indicators, as well as expand the observation period and apply more diverse methodological approaches to provide a more comprehensive understanding of stock return dynamics in the mining sector.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Putri Maharani; I Nyoman Wijana Asmara Putra
ADMIN: Jurnal Administrasi Negara Vol. 2 No. 6 (2025): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

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Abstract

The objective of this research is to examine the relationship between understanding tax regulations, tax socialization, tax sanctions, and individual taxpayer compliance at KPP Pratama Badung Utara. Indonesia as a developing country is highly dependent on state revenue, especially in tax revenue. The aforementioned symptom in Indonesia today is the low compliance ratio of taxpayers in submitting tax returns due to the deficient tax system in Indonesia, namely the self-assessment system. Primary data, consisting of questionnaires, and secondary data from KPP Pratama Badung Utara were utilized in this study. The population in this study were 118,750 taxpayers, with a sample of 100 respondents determined using the Slovin formula with the accidental sampling method. Multiple linear regression analysis was the method of analysis. Results demonstrated that comprehension of tax regulations, tax socialization efforts, and tax sanctions positively influenced individual taxpayer compliance. The combined effect of these independent variables explained 53.6% of the variation in individual taxpayer compliance. This study suggests that KPP Pratama Badung Utara should focus on understanding of tax regulations, tax socialization, and tax sanctions to increase individual taxpayer compliance.
DETERMINAN KEPATUHAN WAJIB PAJAK HOTEL I Nyoman Wijana Asmara Putra; Anak Agung Gde Putu Widanaputra; I Putu Bayu Suyadnya Pratama; Ni Luh Tillatama Sidhirastu
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.322-331

Abstract

The government has issued various policies to raise taxpayer compliance, yet studies on regional taxes—such as hotel tax—remain limited. Hotel tax is collected by third parties (hotels) from customers, and this delegated authority can be misused for internal interests. This study examines factors influencing hotel taxpayers’ compliance intentions using the Theory of Planned Behavior. The population comprises 2,642 hotel taxpayers in Denpasar, Badung, Gianyar, and Tabanan. A sample of 100 was drawn via probability sampling using the Slovin formula. Data were gathered through 5-point Likert questionnaires distributed both offline and online. The instrument underwent validity and reliability testing, and responses were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results show that tax morale, taxpayer awareness, tax fairness, trust in government, the power of tax authorities, tax convenience, and tax information positively affect compliance intentions. In other words, higher tax morale and awareness, stronger perceptions of fairness, greater trust in government, stronger perceived authority, easier procedures, and better information are associated with higher intentions among hotel businesses to comply with hotel tax.
Reaksi Pasar terhadap Right Issue Periode 2018 – 2022 Ni Made Gunita Wira Devi; I Nyoman Wijana Asmara Putra
Media Informasi Penelitian Kabupaten Semarang Vol. 5 No. 1 (2023): Juli : Media Informasi Penelitian Kabupaten Semarang
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sinov.v5i1.585

Abstract

Right issue is one of the corporate actions that can affect the number and price of shares circulating in the market. The information content of the rights issue announcement is important because it will make the market react to the announcement. This study aimed to obtain empirical evidence regarding the existence of a market reaction to the announcement of the rights issue. The theory used in this research is Market Efficiency Theory. The approach used in this study is an event study. The observation period used in this study is 7 days by using a market-adjusted model in calculating abnormal returns. The population in this study were all go public companies listed on the Indonesia Stock Exchange and carrying out corporate actions in the form of rights issues during the observation period, namely 2018 – 2022. The sampling technique in this study was non-probability sampling using the purposive sampling method with a total sample of 128 companies. The data analysis technique used in this study is the one sample t-test analysis technique. The results of this study indicate that during the 7 days of observation, the market reacts to the rights issue. This proves that the announcement of the rights issue has information content that can influence investors in making investment decisions.
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