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DIVIDEND PAYOUT RATIO DAN FAKTOR YANG MEMPENGARUHINYA Utama, I Made Karya
Manajemen Bisnis Syariah Nomor : 01/Th. VI Vol. 11 Januari 2012
Publisher : Manajemen Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10.68 KB)

This research is conducted to examine whether the company size, cash ratio, debt to equity ratio, and return on asset affect the dividend payout ratio. The number of samples used in this study is 23 manufacturing companies listed on Indonesia Stock Exchange during the period of 2006-2010 and chosen by using purposive sampling method. Multiple regression analysis is used and to prove the hypothesis, the F test and t test were done by using Statistical Package for Social Sciences (SPSS) for Windows 15.0. The study results show that all independent variables; the company size, Cash Ratio, Debt to Equity Ratio, and Return on Asset simultaneously affect the Dividend Payout Ratio of manufacturing companies chosed as the samples of this study. The adjusted R Square is 0,137. It means that 13,7% variation of Dividend Payout Ratio influenced by the company size, Cash Ratio, Debt to Equity Ratio, and Return on Asset, while the rest of 86,3% influenced by other factors which are not included in the model. The t test shows that only the company size and Cash Ratio partially significant affect Dividend Payout Ratio.  Keywords: Dividend Payout Ratio, Company Size, Cash Ratio, Debt to Equity Ratio, Return on Asset

Fraud Triangle, Integritas, dan Penggunaan Teknologi Informasi terhadap Kecurangan Akademik Masa Pandemi Covid-19 Kusumayanti, Ni Putu Diah; Utama, I Made Karya
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 1 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i1.7916

The aim of this research is to analyze how the fraud triangle, student integrity, and the use of information technology influence academic cheating behavior among students during the Covid-19 pandemic. This research was conducted at the Faculty of Economics and Business, Udayana University, with a total sample of 280 active accounting students selected using a purposive sampling approach and analyzed using multiple linear regression analysis. Empirical results found that the fraud triangle and the use of information technology have a positive influence on academic cheating behavior, which means that when pressure, opportunity, rationalization, and use of information technology increase, cheating activities will also increase. Student integrity, on the other hand, has a negative influence on academic cheating behavior.

Efek Kesesuaian Kompensasi, Komitmen Organisasi, dan Kepuasan Kerja pada Kecenderungan Kecurangan Angelina, Komang Reza; Utama, I Made Karya
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 3 (2024): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i3.9965

The study aims to analyze the effects of compensation suitability, organizational commitment, and job satisfaction on fraud tendencies. This study was conducted in LPDs throughout Buleleng Regency. This research uses Fraud Hexagon Theory as a grand theory. The number of respondents was 84 people consisting of chairman, secretary and treasurer in 28 LPDs who were selected using the area sampling method. Data collection used a closed questionnaire that was distributed directly. The analysis technique uses multiple linear regression analysis with the help of SPSS 26. The research results show that compensation suitability, organizational commitment and job satisfaction have a negative and significant effect on the tendency to fraud, both partially and simultaneously. This result means that the higher the suitability of compensation, organizational commitment and job satisfaction, the tendency for fraud to decrease.

Motivasi Karir, Motivasi Sosial, Biaya Pendidikan dalam Mempengaruhi Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntansi Harun, Christian Silvester Saut; Utama, I Made Karya
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 7 No. 2 (2023): Juli
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v7i2.64982

Indonesia yang telah mengikuti perjanjian Asean Economic Community (AEC) pada tahun 2016 membuat negara-negara di kawasan ASEAN membuat aturan single market. Salah satu permasalahan akibat adanya AEC adalah terancamnya profesi Akuntan Publik di Indonesia. Tenaga akuntan di Indonesia masih sangat kurang, sedangkan kebutuhan akan akuntan yang professional sangat besar. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi karir, motivasi sosial, dan biaya pendidikan terhadap minat mahasiswa sarjana akuntansi untuk mengikuti pendidikan profesi akuntansi (PPAk). Penelitian ini menggunakan desain penelitian yang menggunakan pendekatan kuantitatif yang berbentuk asosiatif. Populasi dalam penelitian ini adalah seluruh mahasiswa akuntansi program S1 Fakultas Ekonomi dan Bisnis Universitas Udayana angkatan 2019 yang berjumlah 255 mahasiswa aktif yang terdaftar di SIMAK. Penentuan sampel yang digunakan adalah teknik total sampling. Metode pengumpulan data pada penelitian ini menggunakan metode survei. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil peneitian menunjukkan bahwa seluruh variabel independen yang meliputi motivasi karir, motivasi sosial dan biaya pendidikan berpengaruh secara bersama-sama pada minat mahasiswa sarjana akuntansi mengikuti PPAk. Sehingga dapat disimpulkan bahwa motivasi karir, motivasi sosial, dan biaya pendidikan berpengaruh positif pada minat mahasiswa sarjana akuntansi mengikuti PPAk. Implikasi dari penelitian ini adalah bahwa lembaga pendidikan dan regulator perlu memperhatikan faktor-faktor ini dalam merancang program PPAk yang lebih efektif dan menarik bagi calon akuntan profesional di masa depan.

Analisis Prediksi Kebangkrutan Menggunakan Model Altman Z-Score dan Zmijewski pada Perusahaan Multifinance I Wayan Dodit Astawa; I Made Karya Utama
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5859

Bankruptcy is a problem that companies must be aware of. If the company experiences bankruptcy, then the company is experiencing business failure. One of the ways that companies do to detect and prevent this from happening is by monitoring financial performance using financial statement analysis. To be able to predict company bankruptcy usually uses several different models, in this study using the Altman and Zmijewski models. The purpose of this study was to analyze the prediction of bankruptcy in multifinance sector companies using the Altman and Zmijewski models. The data used in this study are secondary data in the form of company financial reports published on the Indonesia Stock Exchange website. The population in this study were all multifinance companies listed on the IDX, totaling 14 companies. The samples used in this study amounted to 14 companies using the census method or total sampling. The results of this study indicate that there are multifinance sector companies that are predicted to go bankrupt using the Altman Z-Score Model, there are multifinance sector companies that are predicted to go bankrupt using the Zmijewski Model, and there are significant differences between the Altman Z-Score Model and the Zmijewski Model in predicting bankruptcy in multifinance sector companies.

Analisis Prediksi Kebangkrutan Menggunakan Model Altman Z-Score dan Zmijewski pada Perusahaan Multifinance I Wayan Dodit Astawa; I Made Karya Utama
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5859

Bankruptcy is a problem that companies must be aware of. If the company experiences bankruptcy, then the company is experiencing business failure. One of the ways that companies do to detect and prevent this from happening is by monitoring financial performance using financial statement analysis. To be able to predict company bankruptcy usually uses several different models, in this study using the Altman and Zmijewski models. The purpose of this study was to analyze the prediction of bankruptcy in multifinance sector companies using the Altman and Zmijewski models. The data used in this study are secondary data in the form of company financial reports published on the Indonesia Stock Exchange website. The population in this study were all multifinance companies listed on the IDX, totaling 14 companies. The samples used in this study amounted to 14 companies using the census method or total sampling. The results of this study indicate that there are multifinance sector companies that are predicted to go bankrupt using the Altman Z-Score Model, there are multifinance sector companies that are predicted to go bankrupt using the Zmijewski Model, and there are significant differences between the Altman Z-Score Model and the Zmijewski Model in predicting bankruptcy in multifinance sector companies.

Stakeholder Pressure, Environmental Strategies, and Hotel Performance: The Role of Environmental Management Accounting Utama, I Made Karya; Suryanawa, I Ketut; Antari, Ni Wayan Meli; Widiantara , I Komang
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 3 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i3.87939

The objective of this research is to investigate the role of stakeholders' pressure, environmental strategies, and environmental management accounting (EMA) on the company's competitive advantage of the hotel industry. The research on the issue of environmentally friendly business activities, in this case, the company's strategies related to green activities, particularly the implementation of environmental management accounting (EMA) in the hotel industry, is important because hotels are one of the supporting facilities for tourism that involve humans, living beings, and the environment. Data analysis was conducted by using Multiple Linear Regression by the SPSS (Statistical Package for the Social Sciences) version 24 application. The analysis results show: Stakeholder pressure does not affect competitive advantage, Environmental strategy positively affects competitive advantage, Implementation of environmental management accounting (EMA) positively affects competitive advantage.

Analysis of the Effect of Return on Equity, Capital Adequacy Ratio, and Loan to Deposit Ratio on Stock Prices Yasa Astawa, I Kadek; Utama, I Made Karya
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4365

Stocks have become an investment instrument that has been used by the public. One of the stocks that is in demand is the banking sector. The banking sector is considered to have the ability to survive all conditions because the banking sector is the driving force of the economy. To assess whether a bank's stock is in good condition, you can pay attention to its financial ratios such as Return of Equity (ROE), Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR). This study aims to obtain empirical evidence regarding the effect of ROE, CAR and LDR on stock prices. This study was conducted on banking companies listed in the Infobank15 index in the period 2020 to 2022. The sampling method used probability sampling and the SPSS application. The results of the study showed that Return of Equity had a positive and significant effect on banking stock prices. Then the results of the study on the effect of the Capital Adequacy Ratio also showed positive and significant results. However, the results of the Loan to Deposit Ratio study showed a negative and significant effect on banking stock prices. Then the size of the company as a control variable showed positive and significant results in controlling the effect of ROE, CAR and LDR on stock prices so as to avoid bias. The theoretical implication of this research is that it is able to support and add to the scientific treasury, especially signal theory. Meanwhile, the practical implication of this research is for investors and the public to pay more attention to banking financial ratios when considering investing in banking stocks.

Faktor-Faktor Kunci dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah Library, Ni Putu Ani Lutfya; Utama, I Made Karya
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.11415

One sign of strong and accountable government is the government's management's superb financial reporting. This study sought to analyze the influence of accounting expertise, HR skills, control systems, and leadership styles in the Badung Regency Government's OPD's financial report quality. The number of participants was decided by recruiting 104 finance professionals from each outpatient department using a selective selection strategy. The data was assessed and processed using SPSS 27's multiple linear regression analysis. Accounting expertise, human resource competence, an efficient internal control system, and leadership style were shown to have a beneficial influence on the quality of financial reports. Both stewardship theory and empirical investigations into the trustworthiness of financial reporting find theoretical support in this work. Practically speaking, this research gives the Badung Regency Government and other regional governments data they may use to make better financial reporting.

Hubungan Profitabilitas, Ukuran Perusahaan, dan Kualitas Audit pada Nilai Perusahaan: Studi Empiris pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Periode (2019 – 2023) I Wayan Pradnya Ari Suta; I Made Karya Utama
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9985

This study aims to examine the relationship between profitability, firm size, and audit quality and firm value in food and beverage companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Firm value is proxied by Price to Book Value (PBV), profitability is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, while audit quality is proxied by the auditor’s opinion. This study employs a quantitative associative approach using secondary data obtained from annual financial statements and independent audit reports. The research sample consists of 19 food and beverage companies, resulting in 95 firm-year observations, selected using purposive sampling. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 25. The results show that profitability, firm size, and audit quality simultaneously have a significant effect on firm value. However, partially, profitability, firm size, and audit quality do not have a significant effect on firm value. These findings indicate that investors in the food and beverage sector do not rely solely on profitability, company size, or auditor opinions when assessing firm value, but also consider other factors such as growth prospects, business stability, and long-term managerial strategies. This study is expected to contribute to the literature on firm value and provide practical implications for management and investors in investment decision-making.

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