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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Krisna: Kumpulan Riset Akuntansi 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 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 Indonesian Journal of Taxation and Accounting
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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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI PADA KINERJA ORGANISASI DENGAN MOTIVASI KERJA SEBAGAI PEMODERASI I Kadek Jati Asmara; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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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Abstract

Purpose of this study to determine effect of transformational leadership style on performance LPD, LPD organizational culture on performance, and motivation moderate relationship of transformational leadership style on performance LPD and LPD organizational culture on performance. The study was conducted at LPD in Badung. The sample is determined by probability sampling method with stratified random sampling technique proportiante obtain sample 55 LPD. Data analysis technique is Moderated Regression Analysis. The analysis showed that transformational leadership style no effect on performance of organization, organizational culture no effect on performance of organization, motivation not able moderate influence of transformational leadership on organizational performance. Motivation able  moderate organizational culture on organizational performance.
Good Corporate Governance Memoderasi Pengaruh Earnings Management dan Likuiditas pada Kualitas Laba I Ketut Mandi Wira Putra; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p13

Abstract

The purpose of this study is to obtain empirical evidence on the effect of earnings management and liquidity on earnings quality, with good corporate governance serving as a moderating variable, in companies ranked by the Corporate Governance Perception Index (CGPI). This study employs the associative method, with data gathered from non-participant observations. Purposive sampling was used to determine the sample, and 35 firm-year were obtained during the study period. The Moderated Regression Analysis (MRA) technique was used for data analysis. According to the findings, good corporate governance modifies the relationship between earnings management and earnings quality. Furthermore, according to the findings of this study, good corporate governance has no effect on the relationship between liquidity and earnings quality. Keywords: Earnings Management; Liquidity; Earnings Quality; Good Corporate Governance.
REAKSI PASAR TERHADAP LARANGAN PEREDARAN MINUMAN BERALKOHOL Aprilia Fajari Endah R.; A.A. GP Widanaputra
E-Jurnal Akuntansi Vol 17 No 1 (2016)
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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Abstract

Many things affect the rise and fall of stock prices. It is influenced by inside and outside of the company. This study discusses the effect of regulation on stock market in Indonesia. This study aims to determine differences in market reaction before and after the regulation issued. The issued of regulations is for control the distribution of alcoholic beverage so that the research is conducted on all alcoholic beverage companies listed on the Stock Exchange. The sampling technique in this research is saturated sampling of two alcoholic beverage companies. Period of observations carried out five days rule issued and rule applied five days. The hypothesis were tested with descriptive test, Mann-Whitney test, and Wilcoxon Sign Rank. Based on results of data analysis and hypotheis testing showed that there is no difference in stock returns between the before-time, before-after release and before-time, before-after implementation trade ministry regulation of Republic Indonesia .
PENGARUH PERUBAHAN TARIF PAJAK, PROFITABILITAS,LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI Luh Noviana Sekar Utami; Anak Agung Gede Putu Widanaputra
E-Jurnal Akuntansi Vol 20 No 1 (2017)
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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Abstract

This study aims to determine the effect of tax rates, profitability, liquidity, and the size of the company's capital structure. This study uses leverage as a proxy of the capital structure. The sample in this study are 193 companies listed in Indonesia Stock Exchange 2008-2012 period. Samplin was done by purposive sampling method. Classic assumption test using the test for normality, heteroscedasticity, multicollinearity, and autocorrelation. The regression analysis used is multiple linear regression analysis. Based on the discussion of research results prove that the corporate income tax rate negatively affect capital structure. Profitability negative effect on the capital structure. Then liquidity negatively affect the capital structure. While the size of the positive effect on the company's capital structure.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI Ni Kadek Ayu Rusmiani; A.A.G.P. Widanaputra
E-Jurnal Akuntansi Vol 20 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p04

Abstract

Dunia pendidikan saat ini banyak hal yang harus diperhatikan untuk menciptakan mahasiswa yang berkualitas yang dapat memahami pelajaran yang diberikan oleh dosen, terutama dalam hal sistem pengajaran yang telah disampaikan oleh pengajar diruangan kelas dalam bobot pelajaran yang disampaikan oleh dosen. Masih kurangnya konsentrasi belajar mahasiswa khususnya di kelas padahal konsentrasi belajar sangat diperlukan dan akan mempengaruhi hasil belajar yang dicapai. Konsentrasi belajar merupakan suatu kefokusan diri pribadi mahasiswa terhadap mata kuliah ataupun aktivitas belajar serta aktivitas perkuliahan. Menjalani aktivitas perkuliahan sangat dibutuhkan konsentrasi yang penuh untuk mendapatkan hasil yang sangat memuaskan. Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris pengaruh kecerdasan emosional, kecerdasan intelektual, dan perilaku belajar pada tingkat pemahaman akuntansi pada mahasiswa non reguler jurusan akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner sebagai instrumen pengumpulan data yang disebarkan kepada responden. Responden penelitian ini adalah mahasiswa non reguler jurusan akuntansi angkatan 2013 Fakultas Ekonomi dan Bisnis Universitas Udayana. Jumlah sampel yang diperoleh sebanyak 170 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa kecerdasan emosional berpengaruh positif, kecerdasan intelektual berpengaruh positif, dan perilaku belajar berpengaruh positif pada tingkat pemahaman akuntansi.
INTEGRITAS AUDITOR SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN INDEPENDENSI PADA KUALITAS AUDIT Yuli Pitaloka; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol 16 No 2 (2016)
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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Abstract

This study aimed to determine the effect of competence and independence of the auditor integrity as moderating the public accounting firm in the province of Bali. Sampling technique used in this research is purposive sampling with the number of samples obtained as many as 56 samples. Data collection methods used in this study was a questionnaire, which is distributed questionnaires to the auditor in public accounting firm. The data analysis technique used to test the hypothesis in this study is Moderated Regression Analysis (MRA). Based on the results obtained show that the effect on the competence and independence of audit quality. This shows that increasing the competence and independence of the audit quality is increasing. The results also showed that the integrity of the auditor able to moderate influence on the independence of audit quality, but are not able to moderate influence on the quality of audit competencies.
Motivasi, Lingkungan Keluarga, Biaya Pendidikan, Peluang Kerja dan Minat Mahasiswa Melanjutkan PPAk Ni Luh Putu Diah Kesumawati; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i03.p08

Abstract

The research objective was to obtain empirical evidence of the influence of motivation, family environment, educational costs, and job opportunities on the interest of S1 Accounting Students to continue Accounting Professional Education (PPAk). This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used was 67 samples, with the nonprobability sampling method using purposive sampling technique. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of the analysis found that career motivation was positively related to students' interest in continuing PPAk; economic motivation is positively related to students' interest in continuing PPAk; family environment has a positive effect on students' interest in continuing PPAk; education costs have a negative effect on students' interest in continuing PPAk; and job opportunities have a positive effect on students' interest in continuing PPAk. Keywords: Motivation; Family environment; Cost of education; Job Opportunities; Student Interest
PENGARUH DEVIDEND PER SHARE, RETURN ON EQUITY, DAN PRICE TO BOOK VALUE PADA RETURN SAHAM Ni Wayan Sri Karlina; AAGP Widanaputra
E-Jurnal Akuntansi Vol 15 No 3 (2016)
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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Abstract

The purpose of this study was to examine the effect on a fundamental analysis of stock returns mananufaktur company listed on the Indonesia Stock Exchange 2011-2014 period. Independent variables tested are dividend per share (DPS), return on equity (ROE), and price to book value (PBV), while the dependent variable in this study is the stock return. These samples included 156 companies with purposive sampling method. Data was collected by using non-participant observation. Data were analyzed using multiple linear regression analysis technique. The test results showed that the dividend per share (DPS), return on equity (ROE), and price to book value (PBV) positive effect on stock returns. 
Pengaruh Asimetri Informasi Pada Kebijakan Dividen Dengan Investment Opportunity Set Sebagai Variabel Pemoderasi Ni Putu Linda Yasmita; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p15

Abstract

The purpose of this study is to obtain empirical evidence of investment opportunitycapability sets to moderate the influence of information asymmetry on dividendpolicy. This research was conducted at a manufacturing company listed onIndonesia Stock Exchange 2014-2016. Sampling method used is purposivesampling. The sample size is 30 with 72 observations. Technique Data analysisused is test of Moderated Regression Analysis (MRA). Based on the results of theanalysis, it is known that the investment opportunity set is not as a moderator ofthe influence of information asymmetry on the dividend policy. This suggests thatwhen firms have high investment opportunities with high levels of asymmetry, it isnot necessarily that the company will pay low dividends or not share them to theshareholders, since management will manage earnings annually as reserves to bereinvested without reducing the proportion of dividend payout to investors. Thisstudy provides implications for investors as a consideration in investing in acompany to see how the bid ask and dividend payout ratio of the company'sshares.Keywords: Asymmetry of information, investment opportunity set, dividend policy
Pengaruh Idealisme, Relativisme, dan Etika pada Persepsi Mahasiswa Akuntansi atas Perilaku Etis Akuntan Ni Made Hanny Ariyanti; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol 24 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i03.p21

Abstract

This reseacrh about ethical behavior of accountants is influenced by idealism, relativism, and ethics. Ethical behavior is the behavior of a person acting in accordance by laws, regulations, and morals. This reseacrh examine influence of ethics to perception of nonregular students majoring in accounting Faculty of Economics and Business Udayana University by ethical behavior of accountants. This research used primary data collected by using questionnaires as instrument of data collection distributed to respondents. Respondents of this research are 127 student as sampel by non-probality sampling method of non-regular students majoring in accounting class of 2014 Faculty of Economics and Business Udayana University. The results by using multiple linier regression is idealism positively affect the perception of accounting students, relativism negatively affect the perception of accounting students for ethical behavior of accountants and ethics have a positive effect on the perception of accounting students for ethical behavior of accountants. Keywords: idealism, relativism, ethics and ethical conduct of accountants
Co-Authors A.A. Istri Erlika Trisna Dewi Anak Agung Ngurah Bagus Dwirandra Aprilia Fajari Endah R. Astrid Tresnanty Datrini, Luh Kade Dewa Ayu Mirah Satya Dewi Dewa Gede Wirama Dewi, Ayu Aryista Dewi, Luh Gede Krisna DODIK ARIYANTO Fahrudin, Edi Gayatri Gayatri Gede Widiadnyana Pasek Gerianta Wirawan Yasa Henny Triyana Hasibuan Herkulanus Bambang Suprasto I Dewa Ayu Diah Nirmala Dewi I G A A Prabaningrat Dwi kepakisan I Gusti Agung Adi Sparsa I Gusti Ayu Eka Damayanthi 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 Komang Sutrisna Adi Natha I Made Bana Partha I Made Pradnyana Paradila Pradnyana I Made Prasetia Dwikamajaya I Nyoman Wijana Asmara Putra I Putu Ari Darmawan I Putu Bayu Suyadnya Pratama 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 Ayu Karningsih Ni Luh Dea Kemuning Ni Luh Putu Diah Kesumawati Ni Luh Putu Wiagustini Ni Luh Putu Widia Ananda Sari Ni Luh Tillatama Sidhirastu 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 Timothius Tandio Tjokorda Istri Chitra Anandari Pemayun Widhyadanta, I Gede Dirga Surya Arya Yan Pleti Mikhael Yuli Pitaloka Yura Karlinda Wiasa Putri