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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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REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH AUDIT FEE PADA AUDITOR SWITCHING Ika Wulan Indah Sari; A.A. G.P Widanaputra
E-Jurnal Akuntansi Vol 16 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

This study aimed to examine the effect of audit fee to the auditor switching. In addition , this study also aimed to determine the effect on the auditor's audit fee switching to the auditor 's reputation as a moderating . This study was conducted on 145 manufacturing companies listed on the Stock Exchange in 2010-2014 . The results of this study indicate that the audit fee positive effect on the auditor switching. This shows that the higher audit fee offered auditor , the company will be more frequent switching auditors . Additionally auditor reputation weaken the influence of audit fees on auditor switching. This means companies that have used the services of a reputable accounting firm will not perform switching auditors audit fee despite being offered KAP relatively high repute .
PENGARUH SOLVABILITAS PADA RETURN SAHAM SEBELUM DAN SESUDAH DEPRESIASI NILAI RUPIAH (STUDI EMPIRIS: PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Ni Nengah Lisdiyani; Anak Agung Gede Putu Widanaputra
E-Jurnal Akuntansi Vol 10 No 1 (2015)
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 solvabiltas on stock returns before and after the depreciation of the rupiah, and to determine differences in stock returns before and after the depreciation of the rupiah. This research was conducted at the companies listed on the Stock Exchange the period 2013 - 2014 samples were taken by purposive sampling method as many as 78 companies nanufaktur. Techniques used simple regression analysis and two different test average of paired samples. The research proves that solvency has no effect on stock returns before depreciation of the rupiah, and solvency negative effect on stock returns after the depreciation of the rupiah, and there are differences in stock returns before and after the depreciation of the rupiah.
Reaksi Pasar terhadap Peristiwa Politik 2019 di Indonesia Ni Luh Dea Kemuning; Ida Bagus Teddy Prianthara; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p11

Abstract

This study examines the information content in political events in 2019, namely the appointment of the president and vice president and the announcement of the Kabinet Indonesia Maju. Market reaction is measured by abnormal returns, security return variability, and trading volume activity. The observation period in this study was five days before and after the event, with a sample of 20 companies affiliated with the winner of the election and 25 companies at the announcement of the Indonesian Maju Cabinet. The results of hypothesis testing indicate that there is a difference in the average abnormal return in the event of the appointment of the elected president and vice president, but there is no difference in security return variability and trading volume activity. Furthermore, hypothesis testing shows that there is a significant difference in average trading volume activity before and after the announcement of the Kabinet Indonesia Maju, but there is no difference in abnormal return and security return variability. Keywords: Market Efficiency; Event Studies; Abnormal Returns; Security Return Variability; Trading Volume Activity.
Pengendalian Internal dan Budaya Organisasi pada Kecenderungan Kecurangan Akuntansi dengan Kejujuran sebagai Variabel Moderasi Mega Nadia Aprilia; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 34 No 4 (2024)
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.2024.v34.i04.p09

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kejujuran sebagai pemoderasi variabel pengendalian internal dan budaya organisasi pada kecenderungan kecurangan akuntansi. Penelitian ini dilakukan di BPD Kabupaten Badung dengan jumlah sampel sebanyak 75 responden dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah moderated regression analysis dan hasil penelitian yang didapatkan menunjukkan bahwa kejujuran mampu memoderasi pengaruh pengendalian internal dan budaya organisasi pada kecenderungan kecurangan akuntansi. Implikasi dari penelitian ini yaitu diharapkan dapat memberikan dan tambahan pengetahuan serta informasi yang berkaitan dengan pengaruh pengendalian internal, budaya organisasi, kejujuran pada kecenderungan kecurangan akuntansi. Kata Kunci: Pengendalian Internal; Kecurangan; Kejujuran.
Pengaruh Love of Money, Equity Sensitivity, dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi Ni Luh Putu Widia Ananda Sari; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol 28 No 2 (2019)
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.2019.v28.i02.p27

Abstract

This study aims to examine the effect of love of money, equity sensitivity, and Machiavellian as individual aspects that influence ethical perception. This research was conducted at Faculty of Economics and Business, Udayana University. The sample in this study is the 2015 accounting non regular program students. The number of samples used is 65 respondents with non probability sampling techniques. The results of the study found that love of money negatively affected the ethical perceptions of accounting students. This means that the higher the love of money, the lower the ethical perception of accounting students. Equity sensitivity has a positive effect on the ethical perceptions of accounting students. This means that the higher the equity sensitivity, the higher the ethical perception of accounting students. Machiavellian has a negative effect on the ethical perceptions of accounting students. This means that the higher Machiavellian, the lower the ethical perception of accounting students. Keywords: Love of money, equity sensitivity, machiavellian, ethical perception.
Motivasi, Norma Subjektif, dan Minat untuk Mengikuti Pendidikan Profesi Akuntan Ida Ayu Putu Damayanti; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 34 No 3 (2024)
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.2024.v34.i03.p02

Abstract

This research aims to empirically prove the influence of career motivation, economic motivation, and subjective norms on interest in pursuing professional accounting education. The population is accounting graduates from the Faculty of Economics and Business, Udayana University. The sample was taken using the saturated sampling method and obtained 343 graduates as respondents. The analysis technique used is multiple linear regression. The results of the analysis show that career motivation, economic motivation, and subjective norms partially have a positive effect on interest in participating in PPAk. The implication of this research is to provide empirical support for the theory of planned behavior and motivation theory and can be a consideration for the Faculty of Economics and Business so that it can encourage the interest of students and graduates to take professional accounting education. Keywords: PPAk; Interests; Motivations; Subjective Norms
Analisis Reaksi Pasar Terhadap Pengumuman Dividen Saham I Wayan Arya Pastika; A. A. G. P. Widanaputra
E-Jurnal Akuntansi Vol 27 No 1 (2019)
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.2019.v27.i01.p30

Abstract

The purpose of this study was to determine the effect of stock dividend announcement on abnormal return before and after stock dividend announcement. The research period was used from 2010-2018. This study using event study approach. Population in this study used all companies that listed on Indonesia Stock Exchange. The sample was selected by using purposive sampling technique and obtained 23 companies that made stock dividend announcement during 2010-2018. Estimated return was determine using market adjusted model. The parametric analysis test in this study used a paired sample t-test. This research result can be concluded that stock dividend announcement does not affect the abnormal return, shown by the result of paired sample t-test with level of significant 0,455 (0,455>0,05) which means that there is no significant difference in abnormal return between before and after stock dividend announcement. Keywords: Dividend stock, abnormal return, market reaction.
Good Corporate Governance dan Kinerja Keuangan Perusahaan Perbankan di Bursa Efek Indonesia Putu Kevin Yudhia; A.A.G.P. Widanaputra
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p01

Abstract

Financial performance is an achievement in a company that reflects a picture of the company's financial condition. Good Corporate Governance regulates the relationship between shareholders, directors and commissioners. The purpose of this study was to determine the effect of Good Corporate Governance on banking financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The number of samples taken was 48 banking companies, with a purposive sampling method. The data analysis technique used is the classical assumption test and multiple linear regression test. The results of this study indicate that the board of commissioners has a negative and significant effect on financial performance. The results of this study indicate that managerial ownership has a positive and significant effect on financial performance. Keywords: Good Corporate Governance, Financial Performance, Return On Assets (ROA).
PENGARUH IDEALISME, RELATIVISME, DAN LOVE OF MONEY PADA PERSEPSI MAHASISWA AKUNTANSI TENTANG KRISIS ETIKA AKUNTAN Ni Kadek Sugiantari; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol 17 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

This study aims to determine students' perceptions of accounting related to the ethical crisis that occurred within the scope of accounting, especially in cases of code violations involving accountants. Furthermore, this study examines the effect of idealism, relativism, and the love of money against their assessment of the ethical crisis accountant. This research was conducted at the Faculty of Economics and Business, University of Udayana. This research method is probability sampling. Data collected through questionnaires. The sample was 188 students S1 Accounting Faculty of Economics and Business, University of Udayana who are already taking courses Auditing 1. The data analysis technique used is multiple linear regression were processed using SPSS 22. Results of hypothesis testing showed that the Idealism and Love of money give a negative effect on accounting student opinion on the ethical crisis accountant. Whereas relativism positive effect on students' perceptions of ethical crisis accountant.  
Kepemilikan Manajerial, Kepemilikan Institusional dan Kebijakan Dividen serta Free Cash Flow sebagai Pemoderasi Ni Made Ari Trisna Dewi; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p08

Abstract

This study aims to determine the effect of managerial ownership and institutional ownership on dividend policy with free cash flow as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample was selected by means of a purposive sampling method with 42 companies as samples and 210 observations. The analysis technique used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that the higher the managerial ownership, the higher the dividend policy, especially in companies that have high free cash flow, and the higher the institutional ownership, the higher the dividend policy, especially in companies with high free cash flow. Keywords: Managerial Ownership; Institutional Ownership; Free Cash Flow; Dividend Policy.
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