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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Infestasi Jurnal Bakti Saraswati Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat JIA (Jurnal Ilmiah Akuntansi) Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Profession Journal (APAJI) SOLUSI Widya Akuntansi dan Keuangan Equity: Jurnal Ekonomi MOTIVASI Jurnal Manajemen dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi EKONOMIKA45 JRABA Dinamika Widyagama National Conference on Economics and Business (WNCEB) Bursa : Jurnal Ekonomi dan Bisnis Journal of Sustainable Business and Management Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Dharma Jnana Jurnal Manajemen dan Dinamika Bisnis Jurnal Ilmiah Pengabdian dan Inovasi Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Jurnal Dehasen Mengabdi Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing SENEMA Motivasi: Jurnal Manajemen dan Bisnis Hasina: Jurnal Akuntansi dan Bisnis Syariah Jurnal Akuntan Publik
Ni Luh Putu Widhiastuti
Universitas Mahasaraswasti Denpasar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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KEKUATAN KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT KABUPATEN BADUNG Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti; Ni Putu Rina Apriyandini
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.332-346

Abstract

Taxes are contributions made by the people to the state treasury based on law, enforceable without receiving any direct tangible benefits in return, and are used to cover general expenses. Taxpayer compliance reflects tax revenue through periodic and annual tax payments and reporting. Taxpayer compliance demonstrates adherence and awareness of tax compliance. The purpose of this study was to determine the effect of taxpayer awareness, tax rates, tax sanctions, and tax socialization on taxpayer compliance. The purpose of this study was to determine whether the drive-thru system moderated the influence of taxpayer awareness, tax rates, tax sanctions, and tax socialization on taxpayer compliance at the Badung Regency Samsat Office. This study analyzed the effect of taxpayer awareness, tax rates, tax sanctions, and tax socialization on motor vehicle taxpayer compliance, with the drive-thru system acting as a moderator at the Badung Regency Samsat Office. Using moderated regression analysis, data were collected via questionnaire from 100 motor vehicle taxpayer respondents (accidental sampling). The analysis technique used was moderated regression, analyzed using SPSS. The results showed that taxpayer awareness, tax rates, tax sanctions, and socialization had a significant positive effect on taxpayer compliance. The drive-thru system strengthens tax rates, sanctions, and socialization, but does not moderate taxpayer awareness. The model explains 68.2% of the variation in compliance.
PENGARUH RASIO AKTIVITAS, PROFITABILITAS, LEVERAGE, ARUS KAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONDISI FINANCIAL DISTRESS Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari; Komang Sri Nidya Narastuti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.127-138

Abstract

This study aims to test and obtain empirical evidence of the effect of acticity ratio, profitability, leverage, cash flow, and company growth on financial distress condition at the manufacture companies listed in Indonesia Stock Exchange period 2018-2020. The population in this study is the manufacture companies listed in Indonesia Stock Exchange, amounting to 193 companies. The sample in this study were 87 companies based on purposive sampling technique. The analysis technique used is logistic regression analysis. The results showed that activity ratio had no effect on the financial distress, profitability had a negative effect on the financial distress, leverage had a positive effect on the financial distress, cash flow had no effect on the financial distress, and company growth had no effect on the financial distress.
Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Manajemen Laba I Gusti Agung Arista Pradnyani; Ni Luh Putu Widhiastuti
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.353

Abstract

This study aims to analyze the effect of profitability and company size on earnings management with managerial ownership as a moderating variable. The population in this study are Manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019-2021. Samples on this research were taken using purposive sampling method and the number of samples used in this research is 25 companies. The results obtained in this study are profitability have a significant positive effect on earnings management, company size do not significantly influence earnings management, and managerial ownership can moderate the effect of profitability and company size on earnings management.
Model Prediksi Profitabilitas Perbankan Berdasarkan Size, Current Ratio, Loan to Deposit Ratio, Net Interest Margin dan NonPerforming Loan Ni Komang Yunika; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
Jurnal Akuntansi dan Bisnis Syariah Vol 3 No 2 (2026): Edisi 5
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/hasina.v3i2.2653

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh size, current ratio (CR), loan to deposit ratio (LDR), net interest margin (NIM), dan non performing loan (NPL) terhadap profitabilitas perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Profitabilitas merupakan indikator utama dalam menilai efektivitas pengelolaan sumber daya perusahaan dan menjadi perhatian investor, kreditor, serta manajemen. Penelitian ini dilatarbelakangi oleh adanya fluktuasi profitabilitas perbankan selama periode pascapandemi serta inkonsistensi hasil penelitian terdahulu terkait faktor-faktor yang memengaruhinya. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan perbankan. Sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh 138 observasi. Analisis data dilakukan dengan regresi linier berganda setelah melalui pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa size berpengaruh positif terhadap profitabilitas, yang mengindikasikan bahwa semakin besar aset yang dimiliki bank maka semakin besar kemampuan bank menghasilkan laba. Current ratio tidak berpengaruh terhadap profitabilitas karena tingginya likuiditas belum tentu mencerminkan efisiensi penggunaan aset. Loan to deposit ratio juga tidak berpengaruh terhadap profitabilitas, yang menunjukkan bahwa penyaluran kredit belum sepenuhnya mampu meningkatkan laba perusahaan. Net interest margin tidak berpengaruh terhadap profitabilitas selama periode penelitian. Sebaliknya, non performing loan berpengaruh negatif terhadap profitabilitas karena peningkatan kredit bermasalah dapat menurunkan pendapatan dan meningkatkan biaya pencadangan. Temuan ini memberikan implikasi bahwa manajemen perbankan perlu memaksimalkan pemanfaatan aset dan memperkuat pengelolaan risiko kredit guna meningkatkan profitabilitas perusahaan secara berkelanjutan.
Pengaruh ROA, LDR, Ukuran Perusahaan, CAR, NPL terhadap Return Saham pada Perusahaan Perbankan di BEI Ni Putu Mia Pradnyawati; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6891

Abstract

The purpose of this study is to find out ROA, LDR, Company Size, CAR and NPL on Stock Returns at Banking Companies listed on the IDX in 2019-2021. The data collection method used in this research is documentation. The method of determining the sample of this research is purposive sampling. The number of samples from this study were 41 samples with a total sample of 123 observations. The data analysis technique used was multiple linear regression analysis. The results of this study are ROA, LDR, CAR have a positive effect on Stock Returns, Company size has no effect on Stock Returns and NPL has a negative effect on stock returns. Several banking companies listed on the Indonesia Stock Exchange (IDX) should publish more complete financial reports and accessible to the public so that it can facilitate potential investors in assessing financial performance and making decisions about choosing stocks that are in accordance with their perceptions. Based on the adjusted R square value of 56.0%, there is still 44.0% of other variables that can be used for further research such as: Price Earning Ratio, current ratio, Total Asset Turnover, Net Profit Margin, and debt to equity ratio.
Determinants of Firm Value: Evidence from Corporate Governance, Sales Growth, Firm Age, and Tax Planning Anak Agung Diah Kencana Dewi; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13994

Abstract

Purpose: A company’s value reflects management’s success in running the company; an increase in a company’s value indicates that the company has effective management and is capable of consistently generating profits in the future. This study aims to test and obtain empirical evidence of the influence of independent commissioners, audit committees, sales growth, firm age, and tax planning on firm value in companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Method: The population in this study consists of 19 companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Sampling was conducted using purposive sampling, resulting in 17 companies with three years of data, yielding a total of 51 research samples. The data were analyzed using multiple linear regression. Findings: The audit committee and sales growth have a positive impact on firm value. This means that the presence of an audit committee can increase investor confidence, thus increasing firm value. Similarly, increased sales growth indicates increased revenue, thus increasing firm value. Meanwhile, independent directors, firm age, and tax planning have no impact on firm value, indicating that these factors do not contribute to enhancing or diminishing a company's overall market valuation. Implications: The findings suggest that companies should strengthen the effectiveness of audit committees and focus on increasing sales growth to enhance firm value. For investors, these results indicate that audit committee performance and sales growth are important considerations in evaluating firm value.
The Influence of Investment Opportunity Set, Firm Size, Profitability, Leverage, and Liquidity on Dividend Policy in Food and Beverage Companies Listed on the Indonesia Stock Exchange I Ketut Mudana Wahyu Diatmika; Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari
Journal of International Conference Proceedings Vol 8, No 7 (2025): 2025 Bali ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i7.4504

Abstract

Dividend policy is a company decision regarding whether the profits earned in a given period will be distributed to shareholders in the form of dividends or retained as retained earnings to finance future investment needs. The purpose of this study is to determine the effect of investment opportunity set, firm size, profitability, leverage, and liquidity on dividend policy in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The population of this study consists of food and beverage sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The sample was determined using a purposive sampling technique, resulting in a total of 28 companies with a research period of three years. The data analysis technique used in this study is multiple linear regression analysis. The results of the study show that the investment opportunity set has a negative effect on dividend policy, and profitability has a positive effect on dividend policy. Meanwhile, firm size, leverage, and liquidity have no effect on dividend policy in food and beverage sector companies listed on the IDX for the 2022-2024 period
Analysis of Analysis of Financial Performance in Gulingan Village, Mengwi Subdistrict, Badung Regency Ni Luh Putu Sandrya Dewi; Putu Diah Kumalasari; Ni Luh Putu Widhiastuti
JUSTBEST Journal of Sustainable Business and Management Vol. 6 No. 1 (2026): Journal of Sustainable Business and Management
Publisher : Global Researcher Network

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

Abstract

This study aims to analyze the financial performance of Gulingan Village, Mengwi Subdistrict, Badung Regency, by measuring financial ratios based on the 2023–2025 Village Revenue and Expenditure Budget Implementation Report (APBDes). The research method used is quantitative descriptive, with data sources consisting of budget implementation reports and interview results. The analysis was conducted using the self-reliance ratio, effectiveness ratio, efficiency ratio, activity ratio, and growth ratio. The results indicate that Gulingan Village’s self-reliance ratio falls into the very low category, with a value of 0% in 2023 and 2024 and 6% in 2025, indicating a high level of dependence on government transfer funds. The effectiveness ratio showed fairly effective performance in 2023 (62%) and improved to effective in 2024 (100%) and 2025 (95%). The efficiency ratio fell into the efficient to highly efficient category with values of 78%, 71%, and 69%, respectively. The activity ratio indicates optimal allocation of operating expenditures and capital expenditures in the moderate category. Meanwhile, the revenue growth ratio fluctuates with negative growth in the 2022–2023 and 2024–2025 periods, while expenditure growth shows a high category in the 2022–2024 period and declines in the 2024–2025 period. Overall, the financial management of Gulingan Village has been effective and efficient; however, the village’s financial self-reliance remains low, necessitating efforts to optimize Village Owned Revenue (PADes) to reduce dependence on transfer funds.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN Ni Putu Candra Diva Saraswati; Luh Gde Novitasari; Luh Putu Widhiastuti
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol. 8 (2025): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/snts.v8i.5239

Abstract

Nilai perusahaan adalah kinerja perusahaan yang dicerminkan oleh harga saham yang dibentuk oleh permintaan dan penawaran pasar modal yang merefleksikan penilaian masyarakat terhadap kinerja perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Populasi penelitian adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Sampel dalam penelitian ini ditentukan dengan menggunakan teknik purposive sampling sehingga sampel dalam penelitian ini sebanyak 28 perusahaan dengan periode penelitian selama 3 tahun. Pengumpulan data dilakukan dengan melakukan studi dokumentasi pada perusahaan sektor makanan dan minuman selama tahun 2022-2024. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan dan leverage berpengaruh negatif terhadap nilai perusahaan. Sedangkan likuiditas, kebijakan dividen dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan pada perusahaan sektor makanan dan minuman yang terdaftar di BEI periode 2022-2024. Penelitian selanjutnya diharapkan dapat menambahkan variabel independen lain, seperti pertumbuhan perusahaan, struktur kepemilikan, arus kas bebas, inflasi, suku bunga, maupun kondisi makroekonomi.
Determinants of Firm Value: Evidence from Corporate Governance, Sales Growth, Firm Age, and Tax Planning Anak Agung Diah Kencana Dewi; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13994

Abstract

Purpose: A company’s value reflects management’s success in running the company; an increase in a company’s value indicates that the company has effective management and is capable of consistently generating profits in the future. This study aims to test and obtain empirical evidence of the influence of independent commissioners, audit committees, sales growth, firm age, and tax planning on firm value in companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Method: The population in this study consists of 19 companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Sampling was conducted using purposive sampling, resulting in 17 companies with three years of data, yielding a total of 51 research samples. The data were analyzed using multiple linear regression. Findings: The audit committee and sales growth have a positive impact on firm value. This means that the presence of an audit committee can increase investor confidence, thus increasing firm value. Similarly, increased sales growth indicates increased revenue, thus increasing firm value. Meanwhile, independent directors, firm age, and tax planning have no impact on firm value, indicating that these factors do not contribute to enhancing or diminishing a company's overall market valuation. Implications: The findings suggest that companies should strengthen the effectiveness of audit committees and focus on increasing sales growth to enhance firm value. For investors, these results indicate that audit committee performance and sales growth are important considerations in evaluating firm value.
Co-Authors Adytia, Chintia Jani Anak Agung Diah Kencana Dewi Apri Ani, Ni Kadek Irdian Arista Pradnyani, I Gusti Agung Febrinata, Putu Adella I Dewa Gede Dharma Suputra I Gede Ngurah Sunatha I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Bagus Sanjaya I Ketut Mudana Wahyu Diatmika I Putu Mega Saputra Kadek Indah Kusuma Dewi Kadek Indah Kusuma Dewi, Kadek Indah Kusuma Kadek Juli Artha Komang Sri Nidya Narastuti Kusuma Dewi, Kadek Indah Lestari, Ni Kadek Mita Luh Gde Novitasari Made Yenni Latrini Mariyatni, Ni Putu Sri Ni Kadek Ari Ayunitha Ni Kadek Elis Pitriani Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winayanti Ni Kadek Nanda Claudia Winyanti Ni Kadek Norma Brahandayani Ni Kadek Norma Brahandayani Ni Komang Yunika Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Gede Novitasari Ni Luh Putu Sandrya Dewi Ni Made Arik Julianti Ni Made Mia Dwilestari Ni Made Rai Juniariani Ni Putu Audi Marcia Jivanka Ni Putu Candra Diva Saraswati Ni Putu Diah Erawati Ni Putu Mia Pradnyawati Ni Putu Rina Apriyandini Ni Putu Sinta Dewi Yanti Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Wulan Regina Utami Ni Wayan Mita Purnama Sari Ni Wayan Sintya Jayanti Novitasari , Ni Luh Gde Permatasari, Sri Ayu Pradnyawati, Sagung Oka Putra, I Putu Mega Juli Semara Putu Diah Kumalasari Rai Dwi Andayani W Ratna Wardani Sagung Oka Pradnyawati Saputra, I Putu Mega Srimeliani, Ni Luh Widiastuti, Ni Putu