Articles
PENELITIAN TINDAKAN KELAS UNTUK MENINGKATKAN KETERAMPILAN PEMBUATAN PROPORSAL PENELITIAN MAHASISWA
Gayatri . Gayatri;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 14 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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The aims of classroom action research are to improve students' skills in making a research proposal. Data were collected through observation and documentation. This study used qualitative descriptive analysis by using Kemmis and Taggart model. Kemmis and Taggart model carried out through four stages such as: planning, implementation, observation and reflection. The Results of this research finding that there has been increased student skills in making a research proposal. The student awareness is to improve research proposal before the presentation. The use of time and materials of presentation are become better than before.
Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi
I Putu Laksmana Narayana;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 31 No 4 (2021)
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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DOI: 10.24843/EJA.2021.v31.i04.p06
Firm value is a market-based value that can be observed in accounting through stock prices. One of the factors that influence firm value is Corporate Social Responsibility (CSR) disclosure. This study aimed to obtain empirical evidence regarding CSR disclosure on firm value by using the moderating variables of profitability and firm size to overcome the inconsistencies of previous studies. The theory used in this research is legitimacy theory and stakeholder theory. This research was conducted at SRI-KEHATI indexed companies on the Indonesia Stock Exchange for the 2017-2019 financial reporting year. The sampling technique used was the purposive sampling method; the number obtained was 75 observations. The analysis technique used is pure moderator regression analysis. The results showed that the higher the CSR disclosure, the higher the firm value, especially in companies with high profitability and large company sizes. Keywords: CSR Disclosure; Firm Value; Profitability; Firm Size.
PENGARUH PENDIDIKAN, FEE, KOMITMEN, DAN TEKANAN WAKTU PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK
I Gede Sunar Ardika;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 15 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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Economic advancement led to the need of use of public accounting firm is growing, thus demanding a good performance of auditors to maintain public confidence. The auditor should be able to know the indicators of quality improvement performance. Knowing what the effect of educational level, the amount of the fee, organizational commitment and time pressure on the performance of the auditor is the purpose of this study. Objects in this research that the firm registered in Indonesian Institute of Certified Public Accountants (IAPI) Bali region in 2014. Data were obtained from questionnaires as many as 43 samples and analyzed using multiple linear regression techniques. The test results explained that the level of education, organizational commitment, and the positive effect of time pressure, while the amount of the fee a negative effect on the performance of auditors Public Accountant in Bali. Variable levels of education, the amount of the fee, organizational commitment, time pressure to contribute as much as 54 percent on the performance of auditors, while the remaining 46 percent is explained by other factors outside the research model.
Kinerja Keuangan dan Harga Saham: Studi Pada Perusahaan Pertambangan
Ni Komang Rima Susanti;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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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DOI: 10.24843/EJA.2022.v32.i01.p06
This study aims to empirically prove the effect of Earnings per Share (EPS), Return On Equity (ROE), Return On Assets (ROA), Net Profit Margin (NPM), Sales Growth (SG), and Book Value per Share (BVPS). on the stock price. The sample in this study was 22 companies from the research population of 49 mining sectors listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used in this research is purposive sampling technique. The data analysis technique used to test the hypothesis is multiple linear regression analysis. Based on the results of the analysis, it can be seen that EPS, ROE, NPM, and SG have no effect on stock prices, while ROA and BVPS have a negative effect on stock prices. Keywords : Financial Performance; Stock Price; Mining Companies.
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi
Ngakan Made Dwi Purawan;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 2 (2020)
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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DOI: 10.24843/EJA.2020.v30.i02.p13
This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company. Keywords: CSR; Company Value; Environmental Performance.
PENGARUH IKATAN KEPENTINGAN KEUANGAN, FEE AUDIT, SIFAT MACHIAVELLIAN, DAN PEMAHAMAN ETIKA PADA INDEPENDENSI PENAMPILAN AUDITOR
Anak Agung Eka Darmayanthi;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 18 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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Independence in appearance means that accountants act impartially as perceived by users of financial statements. Independence of this appearance is determined by the public impression of the auditors themselves both individually and as a whole. This study aims to determine the effect of the financial interests of the bond, audit fee, Machiavellian nature and understanding of ethics on the independence of the auditor appearance. This research was conducted on a public accounting firm in the province of Bali listed on the Indonesian Institute of Accountants region of Bali 2015. Sampling method in this study was done by using the sampling nonprobability saturation sampling, in which all members of the population sampled. The results showed that the binding financial interests, audit fees, and the Machiavellian nature of the negative effect on the appearance of independence of the auditor. While understanding the ethics of positive effect on the appearance of the auditor's independence.
PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN DAN PELATIHAN PROFESI PADA KINERJA AUDITOR
Ni Made Regina Amandani;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 19 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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This study aimed to determine the effect of organizational commitment, leadership style and professional training on the performance of auditors of public accounting firms in the province of Bali. The sampling method used is purposive sampling method. Data collection is done by using questionnaire. The samples used were 46 respondents. Data analysis technique used is multiple linear regression analysis. The results indicate that organizational commitment has positive effect on the performance of auditors shows that the higher the attitude of the commitment of an auditor the more it will affect its performance. Leadership style has positive effect on the performance of auditors which shows that the better way to lead the leaders will increasingly affect the performance of auditors. Professional training has a positive effect on the performance of auditors which shows that the more often the training given to the auditor, the auditor's performance will tend to increase.
Pengaruh Metode RGEC (Risk Profile, Good Corporate Governance, Earnings, dan Capital) Pada Nilai Perusahaan
Desak Made Gita Lestari;
Made Gede Wirakusuma
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
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DOI: 10.24843/EJA.2018.v24.i03.p15
This research is purposed to determine the effect of the application of RGEC method to the value of the firm in the banking system. This research has 43 banks listed in Indonesia Stock Exchange for 3 consecutive years from 2014-2016, so the total sample is 129 samples by using purposive sampling method. From the analysis result obtained by using multiple regression analysis, it is found that risk profile variable has a negative effect on value of the firm, however the variable of good corporate governance, earnings, and capital has positive effect on value of the firm. Keywords: risk profile, GCG, earnings, capital, value of the firm
Suku Bunga Kredit, Inflasi, dan Kredit Macet Pada Lembaga Perkreditan Desa
Indah Berliana;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 33 No 10 (2023)
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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DOI: 10.24843/EJA.2023.v33.i10.p12
Information related to the financial statements of a financial institution is closely related to the detailed amount of credit disbursed, including the value of bad credit as seen from the NPL value. This research aims to obtain empirical evidence of the influence of credit interest rates and inflation on Bad Credit/NPL in Village Credit Institutions (LPD) throughout Badung Regency during the period January 2018 to June 2021. This research uses multiple linear regression analysis techniques. The results of this research show that credit interest rates and inflation have a positive influence on non-performing loans/NPLs. For a financial institution, the higher the credit interest rate offered will result in an increase in the NPL value because the interest burden that must be paid by debtors relatively increases. Likewise, inflation can lead to an increase in overall prices and a weakening of the value of the rupiah, this of course makes it difficult for people to pay their credit installments and leads to LPD credit problems in the form of increasing non-performing loans/NPLs. Keywords: non-performing loan; credit interest rate; inflation
Integritas, Obedience Pressure, Kompleksitas Tugas dan Kualitas Audit Dengan Pengalaman Kerja Sebagai Variabel Moderasi
Made Aditya Bayu Pradhana;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 32 No 7 (2022)
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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DOI: 10.24843/EJA.2022.v32.i07.p18
This study aims to determine the effect of integrity, obedience pressure and task complexity on audit quality with auditor's work experience as a moderating variable. The research was conducted at the Bali Provincial Inspectorate Office. The population in the study was all functional auditors at the Bali Provincial Inspectorate, amounting to 57 people. The sampling technique used is a saturated sample, which uses the entire population as the research sample. The data analysis technique used the Partial Least Square (PLS) 3.0 regression approach. The results showed that Integrity had a significant positive effect on audit quality. Obedience pressure has no significant negative effect on audit quality. Task complexity has a significant negative effect on audit quality. Auditor work experience does not moderate the effect of integrity, obedience pressure and task complexity on audit quality. Keywords: Integrity; Obedience Pressure; Task Complexity; Audit Quality; Work Experience.