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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

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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

THE EFFECT OF PROFITABILITY MODERATION ON CORPORATE SOCIAL RESPONSIBILITY AND FIRM VALUE: EVIDENCE FROM INDONESIA Kartika Hendra Titisari; I Made Karya Utama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.01.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Previous studies have shown that the relationship between corporate social responsibily (CSR) and firm value (FV) is still inconsistent. Therefore, the objective of this research is to test the impact of corporate social responsibility towards firm value and the profitability as moderation variable. Profitability is used since it is certainly inseparable from funding sources derived from the company's activity. Sample of this research is companies listed in Indonesia Stock Exchange (IDX) that publish sustainability report of 2010 – 2016 periods with 27 companies and 170 observations. Linear regression is used in analyzing hypotheses. The result of the test shows that CSReconomy takes effect on the firm value while CSRsocial and CSRenvironment have no effect towards firm value. The further test shows that profitability is proven to moderating the relationship of CSReconomy and CSRsocial towards firm value. In Indonesia, the company’s sustainability report is voluntarily disclosed. Thus, this research recommends Sustainability Report to be mandatory discloded in Indonesia Stock Exchange (IDX).

PENGARUH PERTIMBANGAN PASAR KERJA, GAJI DAN PERSONALITAS TERHADAP MINAT DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PEMERINTAH I Komang Widiartha; I Made Karya Utama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.01.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i01.p14

Career selection planning is important to achieve individual success. The choice of a career can be influenced by various factors such as labor market considerations, salary, and personality. The accounting field has a career scope such as government accountants, namely accountants who work for government agencies whose main task is to conduct audits of financial accountability. The number of accountants registered with professional associations of accountants in Indonesia was around 25,000 people in 2017. Furthermore, in 2020 there will be around 28,000 accountants (http://iaiglobal.or.id/). Although the number of accountants continues to grow every year, the need for accountants in the government sector is still high. The purpose of this study is to provide empirical evidence regarding the effect of labor market considerations, salary and personality on interest in choosing a government accountant career. The population in this study amounted to 235 students, with sampling using the method of determining purposive sampling and obtained a sample of 72 respondents. The data analysis technique in this study used multiple linear regression analysis. This research suggests that, job market considerations have a positive effect on students' career interests, salary has a positive effect on students' career interests, personality has a positive effect on students' career interests.

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.

EFEKTIFITAS NIGHT AUDITOR DAN HUBUNGANNYA DENGAN PENGENDALIAN INTERN PADA HOTEL BINTANG LIMA I Made Suarsa Darma Putra; I Made Karya Utama
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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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Night auditor is responsible for the correctness and accuracy of data entry of sales in one day. The problem is, there is often lack of clarity of roles and functions of the effectiveness of night auditor at several hotels including the five-star category. Research with quantitative analysis techniques using non-parametric statistical hypothesis is put forward there is a relationship between the effective functioning of the internal control auditor night at five-star hotels in Badung regency. The results obtained that the function of night auditor at a five-star hotel in Badung including highly effective category. In addition there is a relationship between moderate or moderately effective functioning of the internal control auditor night at five-star hotels in Badung regency

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