Article Per Year (5 Year)
p-Index From 2021 - 2026
4.853
P-Index
This Author published in this journals
All Journal Buletin Udayana Mengabdi Krisna: Kumpulan Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Indonesian Journal of Accounting and Governance International Journal of Accounting & Finance in Asia Pasific E-JURNAL AKUNTANSI
EKA ARDHANI SISDYANI
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
ANALISIS LABA DAN ARUS KAS OPERASI SEBAGAI PREDIKTOR ARUS KAS DI MASA DEPAN A.A. Putu Merta Budiyasa; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 13 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

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

Abstract

This study aims to provide empirical evidence about the effect of gross profit, operating income, net income and operating cash flow as predictor of the future cash flow. The study was conducted on companies listedson the Indonesia Stock Exchange. The sample is determined by purposive sampling method of 51 companies with 134 observations. Data obtained from www.idx.co.id. Data were analyzed using multiple regression analysis techniques. Results of thish study conclude that gross income, operating income, and operating cash flow take effect on operating cash flow in the future, only net income variable do not affect the operating cash  flow  in  the  future. It is suggested that further research might  use a longer study period and additional variables to obtain a better predictor.
Reaksi Pasar terhadap Penerapan Pembatasan Sosial Berskala Besar pada Masa Pandemi Covid-19 I Wayan Agus Purnayasa; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p08

Abstract

On April 6, 2020, the government approved the implementation of the first Large-Scale Social Restrictions (PSBB) in Indonesia in the context of accelerating the handling of the Covid-19 pandemic. This study uses this event as an event under study to observe the market reaction before and after it, with a window period of 11 days. The average abnormal return and the average trading volume activity of stocks are used as indicators of market reaction. The study was conducted on 152 trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX), which were determined using a non-probability sampling method with a purposive sampling technique. Data were analyzed by using paired sample t-test and Wilcoxon signed rank test. The results showed that there was no difference between the average abnormal return and the average trading volume activity before and after the first PSBB was approved in Indonesia. The absence of market reaction is assumed because the level of market efficiency in Indonesia is still weak. Keywords : Covid-19; Social Distancing Policy; Market Reaction; Abnormal Return; Trading Volume Activity.
ANALISIS JANUARY EFFECT DI PASAR MODAL INDONESIA Fitri Aprilia Sari; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 6 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

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

Abstract

ABSTRAK January effect adalah salah satu anomali pasar yang dapat terjadi di pasar modal. January effect merupakan suatu kondisi dimana pada bulan Januari cenderung rata-rata return saham bulanannya lebih tinggi dibandingkan dengan bulan-bulan lainnya. Tujuan penelitian ini adalah untuk mengetahui adanya perbedaan return saham pada bulan Januari dengan bulan selain Januari. Jika terdapat perbedaan maka January effect terjadi di pasar modal Indonesia, begitu pula sebaliknya. Populasi dalam penelitian ini adalah seluruh perusahaan yang tercatat di BEI tahun 2012. Metode penentuan sampel menggunakan metode probability sampling dengan teknik stratified proporsional random sampling. Dari 467 perusahaan yang tercatat di BEI pada tahun 2012 dipilih sampel sebanyak 82 perusahaan dengan menggunakan rumus Slovin. Analisis  data yang digunakan dalam penelitian ini adalah Uji One Way ANOVA. Hasil analisis data menunjukkan bahwa tidak terdapat perbedaan return saham pada bulan Januari dengan bulan selain Januari di pasar modal Indonesia, sehingga dapat disimpulkan bahwa di pasar modal Indonesia tidak terjadi January effect. Kata kunci: january effect, return saham
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN UKURAN DEWAN KOMISARIS PADA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN I Gusti Agung Arista Pradnyani; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 11 No 2 (2015)
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

Abstract

The implementation of corporate social responsibility is intended to minimize the adverse impacts of doing businesses activities on social and environmental aspects. This study examines variables influencing CSR which include firm size, profitability, leverage, and board size. This study uses a purposive sampling method and obtain a sample of 66 companies. Non-participant observation method is used to collect data. Multiple linear regression is conducted to analyze data.  The results show that profitability and size of the board of commissioners expresses a positive effect on CSR. The tests also suggest that the size of the company does not affect CSR because all companies are equally revealing CSR. Leverage also has no effect on CSR indicating that the management would optimize profit to avoid debtholders’ concerns.
PENGARUH MODERASI GOOD CORPORATE GOVERNANCE PADA RETURN ON ASSET DAN DIVIDEND PAYOUT RATIO Made Dwi Halviani Dwi Halviani; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 7 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

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

Abstract

ABSTRAK Penelitian ini menguji pengaruh moderasi good corporate governance pada return on asset dan dividend payout ratio pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2012. Sampel penelitian menggunakan teknik purposive sampling yaitu metode penentuan sampel dengan kriteria-kriteria tertentu dan diperoleh 10 perusahaan sampel. Sehingga jumlah pengamatan dengan periode penelitian selama 4 tahun adalah 36. Penelitian ini menggunakan data sekunder yang telah lolos uji asumsi klasik dan dianalisis menggunakan moderated regression analysis. Hasil pengujian hipotesis menunjukkan bahwa (1) return on asset berpengaruh positif terhadap dividend payout ratio, (2) good corporate governance berpengaruh positif terhadap dividend payout ratio, dan (3) good corporate governance dapat memperkuat hubungan antara return on asset dengan dividend payout ratio. Kata kunci: good corporate governace, return on asset, dividend payout ratio
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN BELANJA MODAL PADA KELENGKAPAN PENGUNGKAPAN INFORMASI KEUANGAN DAERAH MELALUI SITUS RESMI PEMERINTAH PROVINSI Jeckly Dharma Jaya; Eka Ardhani Sisdyani
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

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

Abstract

This study aims to examine the effect of local revenues (PAD), general fund allocations (DAU), and capital expenditures on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia. This study uses a sample of 32 provincial governments with 96 observations obtained using purposive sampling method. The analysis technique used is a binary logistic regression. The results show that the local revenue and capital expenditure have significant positive effect on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia, while the general fund allocations does not affect the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia.
PENILAIAN KINERJA ATAS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI DINAS PENDAPATAN DAERAH KABUPATEN KARANGASEM I Ketut Novi Trisna Dewi Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 2 No 2 (2013)
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

Abstract

ABSTRAK Pengukuran kinerja pada organisasi sektor publik harus memperhatikan konsep value for money yang mendasarkan pada tiga elemen utama yaitu ekonomi, efisiensi, dan efektivitas. Penelitian ini bertujuan untuk menilai kinerja Dinas Pendapatan Daerah Kabupaten Karangasem tahun 2007-2011 atas penerimaan pajak hotel dan pajak restoran ditinjau dari sudut ekonomi, efisiensi, dan efektifitas. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif dan kualitatif. Analisis kuantitatif dilakukan dengan menghitung rasio ekonomi, rasio efisisensi, dan rasio efektivitas. Analisis kualitatif dilakukan dengan mengamati perkembangan atau fluktuasi persentase rasio ekonomi, efisiensi, dan efektivitas setiap tahun. Hasil pembahasan menunjukkan bahwa kinerja Dinas Pendapatan Daerah Kabupaten Karangasem atas penerimaan pajak hotel dan pajak restoran adalah ekonomis, sangat efisien, dan sangat efektif. Kata Kunci: ekonomi, efisiensi, efektivitas, value for money
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN BELANJA MODAL PADA KELENGKAPAN PENGUNGKAPAN INFORMASI KEUANGAN DAERAH MELALUI SITUS RESMI PEMERINTAH PROVINSI Jeckly Dharma Jaya; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 9 No 1 (2014)
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

Abstract

This study aims to examine the effect of local revenues (PAD), general fund allocations (DAU), and capital expenditures on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia. This study uses a sample of 32 provincial governments with 96 observations obtained using purposive sampling method. The analysis technique used is a binary logistic regression. The results show that the local revenue and capital expenditure have significant positive effect on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia, while the general fund allocations does not affect the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia.
PENGARUH ASET TIDAK BERWUJUD DAN BIAYA PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN Made Trisnajuna; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 13 No 3 (2015)
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

Abstract

The purpose of this research is to test the influence of intangible asset value and research & development expenditure on corporate market value and financial performance of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2010-2013. Samples were determined using purposive sampling method and consisting of 40 companies with 155 observations. The data in this study was collected through non-partisipan observation method by downloading data from IDX. The testing of hypotheses in this research used multiple linear regression. The result shows that intangible assets value and research & development expenditure influence positively and significantly on corporate market value and financial performance.
Pengetahuan, Risiko Investasi , dan Minat Mahasiswa untuk Berinvestasi dengan Sikap Berinvestasi sebagai Pemediasi Nicholas Arvin Ompusunggu; Eka Ardhani Sisdyani
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.p06

Abstract

Penelitian berfokus pada minat mahasiswa khususnya usia generasi muda yang telah mempunyai minat dalam berinvestasi di pasar modal. Penelitian bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pengaruh pengetahuan dan risiko investasi pada minat mahasiswa untuk berinvestasi dimediasi oleh sikap berinvestasi. Populasi penelitian sadalah mahasiswa Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Udayana. Metode pengumpulan sampel adalah probability sampling dengan teknik simple random sampling dan terpilih 156 mahasiswa sebagai sampel penelitian. Data dianalisis menggunakan teknik analisis regresi linier berganda dan uji Sobel sebagai uji mediasi. Hasil penelitian menemukan bahwa pengetahuan investasi tidak berpengaruh pada minat mahasiswa untuk berinvestasi di pasar modal, sedangkan risiko investasi berpengaruh positif pada minat mahasiswa untuk berinvestasi di pasar modal, selain itu sikap berinvestasi berpengaruh positif secara pada minat berinvestasi mahasiswa. Hasil penelitian ini juga membuktikan bahwa sikap berinvestasi tidak mampu memediasi pengaruh pengetahuan dan risiko investasi pada minat mahasiswa dalam berinvestasi di pasar modal. Kata Kunci: Pengetahuan Investasi; Risiko Investasi; Minat Mahasiswa; Sikap Berinvestasi
Co-Authors A.A. Putu Merta Budiyasa Anak Agung Vidyaswari Kedisan Comera Arihatsu DODIK ARIYANTO Fitri Aprilia Sari Gusti Ayu Putu Sintya Aryanti I Dewa Ayu Cintya Nari Ratih I Gusti Agung Arista Pradnyani I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Putu Mira Wianti I Ketut Jati I Ketut Surya Negara I Made Gde Kamal Mulia I Putu Sudana I Wayan Agus Purnayasa I Wayan Angga Sudiartama I Wayan Hendra Karjaya I Wayan Pradnyantha Wirasedana Ida Ayu Ratih Manuari Ida Bagus Putera Raditya Indra Permana Jeckly Dharma Jaya Jeckly Dharma Jaya K.A. Krisnadewi Kadek Gita Saraswati Kadek Prilia Tirana Lilia Pinto Cardoso Dos Santos Made Danartha Sutawan Made Dwi Halviani Made Dwi Halviani Dwi Halviani Made Gede Wirakusuma Made Trisnajuna N.L.S. Widhiyani N.M.A Erawati Ni Kadek Dwi Feby Sugiantari Ni Komang Sri Cristi Okta Dewi Ni Made Dwi Ratnadi Ni Made Resita Purnama Dewi Ni Made Suryaningsih Ni Putu Sega Okta Habrianna Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Wayan Ristiari Jananti Nicholas Arvin Ompusunggu Putu Ery Setiawan Sagung Ayu Lira Laksmi Sang Ayu Putu Juniari Wanda Pramudani Limbu