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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JAM : Jurnal Aplikasi Manajemen Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Behavioral Accounting Journal Annals of Human Resource Management Research INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-Jurnal Akuntansi J-MILE: Journal of Management and Industrial Engineering
Anak Agung Gde Putu Widanaputra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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Optimalisasi teknik audit berbantuan komputer dalam pengawasan internal akuntabilitas keuangan desa Riandewi W, Ni Luh; Sudana, I Putu; Rasmini, Ketut; Widanaputra, Anak Agung Gde Putu
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1777

Abstract

This research analyzes the factors that influence the successful adoption of Computer Assisted Audit Techniques (TABK), especially the Siswaskeudes Application. The topic of implementing the Siswaskeudes application by regional inspectorate internal auditors has never been researched before. This research aims to provide input regarding the implementation of Siswaskeudes to accommodate village financial supervision needs. This research is multi-locational, the theory used is UTAUT using qualitative descriptive analysis. The main research data is the results of interviews with 9 informants from 3 regional inspectorates. The results of the analysis show that the implementation of Siswaskeudes is influenced by the dimensions of performance expectancy, effort expectancy, social influence and facilitating conditions. The implementation of Siswaskeudes is still not optimal due to the absence of an independent Siswaskeudes implementation policy, the training duration is relatively short, and auditors' work patterns tend to be difficult to accept new innovations. The results of this research provide input for agencies to develop regulations for providing adequate infrastructure and training. Further research needs to be carried out at other regional inspectorates to obtain a more comprehensive analysis of Siswaskeudes implementation.
Mapping Tolerance in Accounting and Finance: A Decade of Behavioral Insights and Research Trends (2013–2023) Devi, Sunitha; Yadnyana, I Ketut; Widanaputra, Anak Agung Gde Putu; Ratnadi, Ni Made Dwi
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.85357

Abstract

Tolerance, understood as an individual psychological disposition, plays a vital role in mitigating conflicts, particularly those rooted in financial and accounting contexts. Despite its significance, most existing research tends to focus on institutional mechanisms such as corporate governance, financial reporting quality, and risk tolerance related specifically to investment behavior, rather than exploring how individual tolerance as a broader construct influences conflict prevention within financial domains. This gap highlights the need for a comprehensive examination of tolerance from an individual behavioral perspective in accounting and finance. This study aims to address this gap by conducting a Systematic Literature Review (SLR) of 29 empirical studies published between 2013 and 2023, all retrieved from the Scopus database. The analysis encompasses demographic trends, thematic emphases, and methodological approaches within the current literature. Key findings from the demographic analysis indicate a surge of interest during the COVID-19 pandemic period (2020–2021), suggesting heightened relevance of tolerance in times of crisis. Furthermore, the majority of relevant studies are published in specialized accounting and finance journals, with a geographic concentration in Asian countries such as Malaysia, Indonesia, China, and Korea. Quantitative research methods dominate these studies, focusing predominantly on risk tolerance rather than broader tolerance behaviors. The review identifies a diverse array of factors affecting individual tolerance, including demographic variables (age, gender, marital status, ethnicity, education), personality traits (openness, prudence, honesty, humbleness), and socio-cultural influences (culture, politics, family support, religion). Tolerance influences various behavioral outcomes, ranging from investment decision-making and financial risk management to the use of online social networks and even academic fraud conduct. By synthesizing these findings, the study contributes meaningful insights to the emerging fields of financial behavior and accounting behavior, emphasizing the critical, yet underexplored, role of tolerance. Additionally, the mapping of literature highlights promising directions for future research to further elucidate how fostering tolerance can effectively reduce conflicts in financial settings.
The Influence of Ownership Structure, Sales Growth, and Business Risk on The Firm Value of Transportation and Logistics Companies Ni Nyoman Karina Indraswari; Anak Agung Gde Putu Widanaputra
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.745

Abstract

Firm value is a metric that reflects investors’ perception of management’s success in managing the company, as represented by the market price of its shares. The transportation and logistics sector in Indonesia has faced significant challenges, especially since the COVID-19 pandemic, which has led to fluctuations in firm value. This study aims to analyze the effect of managerial ownership structure, sales growth, and business risk on the firm value of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. This research employs a quantitative approach with an associative research design. The primary theoretical framework used is agency theory, which explains the relationship between owners and managers and highlights the importance of aligning their interests in decision-making processes. The sample consists of 16 companies selected using purposive sampling, resulting in 48 observations over three years. Data were obtained from the official IDX website and analyzed using multiple linear regression with the help of SPSS software. The dependent variable is firm value, measured by price to book value (PBV), while the independent variables are ownership structure, measured by management ownership percentage (MOP); sales growth, measured by growth sales rate (G); and business risk, measured by the degree of operating leverage (DOL). The results of the study indicate that all three independent variables have a positive and significant effect on firm value. These findings support agency theory and demonstrate that an appropriate ownership structure, stable sales growth, and effective management of business risk can enhance firm value. This study is expected to contribute to the development of accounting science and managerial practices in the transportation and logistics sector, as well as provide insights for investors in making informed investment decisions.
The Influence of Millennial Leadership and Corporate Social Responsibility (CSR) Disclosure on Firm Value with Firm Age as a Control Variable Putu Cindra Permata Dewi; Anak Agung Gde Putu Widanaputra
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (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.v2i3.679

Abstract

Firm value is the company's performance reflected in the stock price, which is determined by the demand and supply in the capital market, representing public perception of the company's performance. This study aims to obtain empirical evidence on the influence of millennial leaders and CSR disclosure on firm value, with firm age as a control variable, in companies listed in the LQ45 Index from 2021 to 2023. The population of this study consists of 45 companies. Sampling was conducted using a non-probability sampling method with a purposive sampling technique, resulting in a total of 16 company samples. The analysis technique employed is multiple linear regression analysis. The results show that millennial leaders positively affect firm value, while CSR disclosure negatively affects firm value. This study provides theoretical implications by offering additional information and empirical evidence regarding the influence of millennial leaders and CSR disclosure on firm value. It also offers practical implications for company leaders to pay more attention to factors that can enhance firm value.
The Effect of Transfer Pricing and Thin Capitalization on Tax Avoidance With Profitability As A Moderating Variable I Gusti Ayu Made Winda Maharani; Anak Agung Gde Putu Widanaputra
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 3 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i3.504

Abstract

Tax avoidance is a form of tax planning, which refers to the implementation of tax reduction strategies by companies through legal means due to imperfections in tax legislation. This study aims to obtain empirical evidence regarding the effect of transfer pricing and thin capitalization on tax avoidance with profitability as a moderating variable. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The sample was determined using a purposive sampling method, resulting in 127 companies, with a total of 508 observations across four (4) periods. Data collection was carried out using a non-participant observation method by accessing financial statements from the official website of the Indonesia Stock Exchange (IDX). Data were analyzed using Moderated Regression Analysis (MRA) with the SPSS application. The results show that profitability moderates by weakening the relationship between transfer pricing and tax avoidance. However, profitability does not moderate the effect of thin capitalization on tax avoidance.
The Effect of CEO Overconfidence and Leverage on Dividend Policy. I Gede Dandi Aryadika; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p12

Abstract

Dividend policy is an important aspect of corporate financial management, especially for public companies that are obligated to provide returns to shareholders. Dividend policy reflects the company’s strategic decision to distribute profits or retain them for reinvestment. The purpose of this study is to determine and obtain empirical evidence regarding the influence of CEO overconfidence and leverage on dividend policy. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, totaling 58 companies. The sample was selected using a non-probability sampling method with a purposive sampling technique, resulting in a sample of 174 observations. There were 27 outlier data points, so the final number of observations used in this study was 147. In this study, the analysis technique used was the multiple linear regression analysis technique with the help of SPSS software. The results show that CEO overconfidence has a positive and significant effect on dividend policy, while leverage has no effect on dividend policy.
The Effect Integrity and Objectivity Auditor Intern to Effectivity Audit Intern with democratic Leadership Style as Variable Moderated on the Inspectorate districts X Dewa Putu Bayu Permadi; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p20

Abstract

The purpose of this study was to determine the effect of integrity and objectivity on the effectiveness of internal audit with democratic leadership style as a moderating variable at the X Regency Inspectorate. This research was conducted at the Office of the Inspectorate of X Regency. The number of samples taken as many as 32 auditors, with saturated sampling method. Data was collected through a survey method with data collection techniques using a questionnaire. The analysis technique used is Moderated Regression Analysis.
The Effect of Good Corporate Governance Implementation and Environmental Performance on Firm Value : (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period) Ni Made Ari Wahyuni; Anak Agung Gde Putu Widanaputra
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.558

Abstract

Firm value reflects investors’ perception of a company’s success, which is generally measured through its stock price. To enhance firm value, companies are required to manage their operations with integrity, efficiency, and professionalism, while safeguarding stakeholders’ interests through the implementation of Good Corporate Governance (GCG). GCG establishes a framework governing the relationships among shareholders, management, creditors, and the government in relation to their respective rights and responsibilities. In addition to GCG, environmental performance also plays an important role in influencing firm value. Effective corporate management should therefore align with the three dimensions of the Triple Bottom Line framework: profit, people, and planet. This study aims to obtain empirical evidence on the effect of Good Corporate Governance implementation and environmental performance on firm value. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A total of 41 companies were selected as samples using the purposive sampling method. Data were collected from the official IDX website (www.idx.id) and the respective companies’ official websites. The data were analyzed using multiple linear regression analysis. The results indicate that the independent board of commissioners, board of directors, and environmental performance have a positive and significant effect on firm value. However, the audit committee does not have a significant effect on firm value.
Mapping Sustainability Performance in the Hospitality Industry: A Systematic Literature Review and Future Research Agenda Miati, Ni Luh Putu Mita; Ariyanto, Dodik; Widanaputra, Anak Agung Gde Putu; Putri, I Gusti Ayu Made Asri Dwija
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3038

Abstract

Purpose: This study aims to identify the main indicators, influencing variables, analytical techniques, and regional trends of sustainability performance in the hospitality industry. Methodology: This study adopts a Systematic Literature Review (SLR) method using the Scopus database as the primary source. Articles were searched through Boolean keyword techniques, screened with PRISMA guidelines, and analysed using descriptive synthesis to map indicators, variables, and methods applied in prior studies. Results/Findings: The review shows that environmental, economic, and social performance remain the most dominant indicators, whereas cultural sustainability is rarely addressed. Green Human Resource Management (GHRM), Corporate Social Responsibility (CSR), and environmental management are the most studied variables. In contrast, green intellectual capital and spiritual capital have not been examined in the hospitality sector, although they show potential relevance. SEM-PLS is identified as the most frequently applied analytical tool, and most studies are concentrated in developing countries. Conclusions: The findings emphasize the need for further research into cultural sustainability and the inclusion of intellectual and spiritual capital in hospitality sustainability practices. The dominance of environmental, economic, and social factors suggests that a broader, more integrated approach is necessary. Limitations: This review is limited to English-language articles indexed in Scopus and excludes non-English or unpublished studies. Contributions: This study makes both theoretical and practical contributions. Theoretically, it expands sustainability research in hospitality by integrating knowledge-based and value-based resources. Practically, it guides hotel managers and policymakers, especially in culturally rich destinations, to incorporate cultural heritage, intellectual capital, and spiritual values into sustainability practices.
Pengaruh Inflasi dan Karakteristik Perusahaan terhadap Underpricing IPO: Peran Moderasi Reputasi Underwriter Fahrudin, Edi; Yasa, Gerianta Wirawan; Wirakusuma, Made Gede; Widanaputra, Anak Agung Gde Putu
J-MILE: Journal of Management and Industrial Engineering Vol 2 No 1 (2026): April 2026
Publisher : J-MILE adalah jurnal akademik yang ditinjau sejawat (peer-reviewed) yang diterbitkan oleh CV Knowlexa Indonesia, terbit dua kali setahun (biannually) pada bulan April dan Oktober. Jurnal ini menampilkan penelitian teoretis dan empiris di bidang manaj

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Studi ini mengkaji dampak faktor makroekonomi dan faktor spesifik perusahaan terhadap underpricing IPO di Indonesia, dengan fokus khusus pada inflasi dan peran moderasi reputasi underwriter. Berpijak pada teori sinyal (Spence, 1978), penelitian ini menyelidiki apakah inflasi, usia perusahaan, ukuran perusahaan, profitabilitas, dan likuiditas memengaruhi underpricing pada IPO yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Studi ini juga menguji apakah reputasi underwriter memperkuat atau memperlemah hubungan tersebut. Dengan menggunakan metode kuantitatif dan analisis regresi linier berganda, hasil menunjukkan bahwa inflasi secara signifikan meningkatkan underpricing, sementara karakteristik spesifik perusahaan seperti usia, ukuran perusahaan, profitabilitas, dan likuiditas tidak berpengaruh signifikan. Lebih lanjut, reputasi underwriter tidak memoderasi hubungan antara inflasi atau karakteristik perusahaan dan underpricing. Temuan ini menunjukkan bahwa mekanisme pensinyalan klasik mungkin memiliki daya penjelasan yang terbatas dalam konteks IPO di Indonesia, di mana perilaku investor kemungkinan besar lebih dibentuk oleh perilaku keuangan, tren industri, dan dinamika pasar jangka pendek. Studi ini menyiratkan perlunya model teoretis yang lebih kontekstual yang mencerminkan karakteristik pasar modal negara berkembang. Secara praktis, penelitian ini menyarankan investor untuk mengevaluasi IPO di luar metrik dasar, mendorong perusahaan penerbit untuk meningkatkan keterbukaan informasi, dan mendesak regulator seperti OJK dan BEI untuk meningkatkan transparansi pasar dan edukasi investor. Penelitian selanjutnya sebaiknya mempertimbangkan variabel alternatif seperti tata kelola perusahaan, sentimen pasar, atau kepercayaan investor untuk lebih menangkap dinamika underpricing IPO di Indonesia.
Co-Authors Anak Agung Ngurah Bagus Dwirandra Aprilia Fajari Endah R. Astrid Tresnanty Datrini, Luh Kade Dewa Ayu Mirah Satya Dewi Dewa Gede Wirama Dewa Putu Bayu Permadi DODIK ARIYANTO Fahrudin, Edi Gayatri Gayatri Gede Widiadnyana Pasek Gerianta Wirawan Yasa Herkulanus Bambang Suprasto I Dewa Ayu Diah Nirmala Dewi I G A A Prabaningrat Dwi kepakisan I Gede Dandi Aryadika I Gusti Agung Adi Sparsa I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Winda Maharani I Kadek Feri Mahardika I Kadek Jati Asmara I Ketut I Ketut Sujana I Ketut Mandi Wira Putra I Ketut Muliartha RM I Ketut Sujana I Ketut Yadnyana I Made Bana Partha I Made Pradnyana Paradila Pradnyana I Made Prasetia Dwikamajaya I Nyoman Wijana Asmara Putra I Putu Ari Darmawan I PUTU SUDANA I Wayan Arya Pastika I Wayan Gde Wahyu Purna Anggara I Wayan Sukardika Ida Ayu Bintang Gesaputri Ida Ayu Putu Damayanti Ida Bagus Putra Astika Ida Bagus Teddy Prianthara Ika Wulan Indah Sari Kadek Fitria Dewi Komang Adi Kurniawan Saputra Komang Arie Pratiwi Krisnadi Wira Suyasa Luh Kade Datrini Luh Noviana Sekar Utami Luh Noviana Sekar Utami Luh Putu Utami Kharismayanti Made Ani Setia Wulan Made Ayu Wilda Sinta Dewi Made Christin Dwitrayani Made Gede Wirakusuma Maria Meiatrix Ratna Sari Mega Nadia Aprilia Ni Kadek Ayu Rusmiani Ni Kadek Candra Kusuma Dewi Ni Kadek Sugiantari Ni Kadek Suparmini Ni Ketut Rasmini Ni Luh Dea Kemuning Ni Luh Putu Diah Kesumawati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Putu Wiagustini Ni Luh Putu Widia Ananda Sari Ni Made Adi Erawati Ni Made Ari Trisna Dewi Ni Made Ari Wahyuni Ni Made Dwi Ratnadi Ni Made Hanny Ariyanti Ni Made Mei Anggreni Ni Made Prapti Anggreni K Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nengah Lisdiyani Ni Nyoman Karina Indraswari Ni Nyoman Sri Rahayu Damayanti Ni Putu Ayu Nirvana Setyawati Ni Putu Linda Yasmita Ni Putu Sri Harta Mimba Ni Wayan Mulyatini Ni Wayan Oka Srimaheni Ni Wayan Sri Karlina Nyoman Ari Widnyani P Iwan Kurniawan P. D'YAN ANIARTHA Partha, I Made Bana Putu Budi Anggiriawan Putu Cindra Permata Dewi Putu Diah Asrida Putu Gede Wisnu Permana Kawisana Putu Kartika Wijayanthi Putu Kevin Yudhia Putu Meilita Halim Putu Noviani Widia Prasanti Putu Pandhu Prabowo putu sri ekantari Rai Dwi Andayani W Rasmini, Ketut Riandewi W, Ni Luh Sayu Aryantini Thanaya Sharon Anastasya Mongkar Sunitha Devi Timothius Tandio Tjokorda Istri Chitra Anandari Pemayun Widhyadanta, I Gede Dirga Surya Arya Yan Pleti Mikhael Yuli Pitaloka Yura Karlinda Wiasa Putri