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PENGARUH PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN PEMBAGIAN DIVIDEN PADA HARGA SAHAM Putu Arimbawa; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 14 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 is aimed at knowing the effect of CSR profitability information disclosure and describing the dividend payment to the stock price of manufacturing company group LQ45 in BEI period 2010-2013. Data used in this study belong to the secondary data in the form of time series year 2010 until 2013 with the containing financial information of manufacturing company group LQ45 in BEI were downloaded from the website www.idx.co.id. Technique analyzed using the multiple linier regression with SPSS program. The research results show that partially, CSR and profitability do not have the significant effect, whereas dividend payment has the significant effect to stock price of the manufacturing company group LQ45 in BEI period 2010-201.
Audit Judgment Memediasi Locus of Control dan Perilaku Etis Auditor Berdimensi Spiritual pada Kualitas Audit Ni Putu Ayu Bawantari; Made Gede Wirakusuma; Ni Putu Sri Harta Mimba; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 32 No 5 (2022)
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.2022.v32.i05.p13

Abstract

This study aims to examine the effect of Locus of Control and ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on Audit Quality, as well as to examine the role of Audit Judgment in mediating the effect of Locus of Control, ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on audit quality. The study was conducted at the Public Accounting Firm (KAP) in Bali Province using primary data obtained from questionnaires. The method of determining the sample using the saturated sample technique with respondents obtained as many as 45 auditors. The data analysis technique used is path analysis test. The results showed that Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala and Audit Judgment each had a significant positive effect on Audit Quality. Audit judgment is able to mediate the influence of Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala on audit quality. Keywords: Locus of control; Ethical Behavior; Audit Judgment; Audit Quality.
The Impact of Profitability and Leverage on The Timeframe of Financial Statement Publication Pande Putu Maha Gayatri Putri; Made Gede Wirakusuma
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.387

Abstract

The timeframe of financial statement publication refers to the interval between the end of the financial reporting period and the date the report is made available to the public. Prompt and timely publication of financial statements reduces information asymmetry between agents and principals. This study aims to provide empirical evidence on the effect of profitability and leverage on the timeframe of financial statement publication. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) during the 2023 period. Industry type was used as a control variable. The sample was determined using a non-probability sampling method with a purposive sampling technique, resulting in 788 observations. The data were analyzed using multiple linear regression. The results show that profitability has a negative effect on the timeframe of financial statement publication, while leverage has no significant effect
PERAN MEDIASI STRES KERJA DALAM HUBUNGAN BEBAN KERJA DAN LINGKUNGAN KERJA FISIK TERHADAP KEPUASAN KERJA PADA KARYAWAN PT. DELTA DUNIA SANDANG TEKSTIL (DDST) DEMAK Rajwa, Jilan Nafiatur; Febriana, Artha; Kadarningsih, Ana; Purusa, Nanda Adhi
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 5 No. 1 (2025): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/nhdf2f87

Abstract

This study analyzes the impact of Workload and Physical Work Environment on Job Satisfaction of employees of PT. Delta Dunia Sandang Tekstil (DDST) in Demak, with Job Stress as an intermediary variable. Using 180 samples and multiple linear regression analysis (Smartpls v4), it was found that Workload, Physical Work Environment, and Job Stress significantly affect Job Satisfaction. Physical Work Environment has the greatest influence on Job Stress (effect size 0.785), indicating the importance of a good work environment to reduce stress. Job Stress is also significant on Job Satisfaction (effect size 0.147), confirming that stress management increases satisfaction. Workload also has a strong influence on Job Satisfaction (effect size 0.293) and Job Stress (effect size 0.145), highlighting the need for a balanced workload. However, the direct effect of Physical Work Environment on Job Satisfaction in this model is not significant.
Human Capital Investment : Case of State-Owned Banks and Sharia Banks Maaz Ud Din; Kadarningsih, Ana; Herry Subagyo
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i1.1979

Abstract

The objective of study is to find the influence of company size, human capital investments, and leverage on financial performance. Case studies on State-Owned Banks and State-Owned Sharia Banks in Indonesia for the 2012-2018 period. The number of samples uses in the study were four State-Owned Banks and four State-Owned Sharia Banks in Indonesia. The samples of this study were the financial report that taken from the Indonesia Stock Exchange and the Indonesia Financial Service Authority with period 2012-2018. The analysis method for this research is linear regression methods, test of classic assumption, determinant coefficient, F-test, T-test. The findings show that the size and leverage variables have no significantly effect on financial performance in State-Owned Banks, while the human capital investments have a positive effect and significantly on financial performance. The results also show that human capital and leverage have no impact on financial performance in State-Owned Sharia Banks, but has size have significant effect on financial performance. Human capital investment was most variable that impact financial performance significantly in State-Owned Banks. Otherwise, size was the most significantly variable that effect financial performance in State-Owned Sharia Banks.
PELATIHAN DENGAN METODE PERSEPTORSHIP UNTUK MENINGKATKAN EMPOWERMENT DAN KOMPETENSI KARYAWAN BAGIAN PELAYANAN KLINIK SARI MEDIKA Kadarningsih, Ana; Dian Prawitasari
Jurnal Padamu Negeri Vol. 2 No. 2 (2025): April : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rxwrxf44

Abstract

A community service activity themed training with a preceptorship model to develop the competency of Sari Medika Clinic employees in Ambarawa, Central Java was attended by 41 service department employees. The service department consists of six divisions: midwives, nurses, medical records, pharmacy, laboratory, and cashiers. Participants consisted of 36 women and 5 men. This training aims to develop competency and increase empowerment of human resources effectively. The training method uses the preceptorship method which is conducted offline or face-to-face for one day. The training results showed that participants' knowledge increased after being given competency development training with the preceptorship model. This increase was indicated by the post-test results of 48.78% in the good category compared to the pre-test results of 24.39% in the good category. The training results also showed that Sari Medika Clinic service department employees were able to act as preceptors (role models) to guide other employees in developing their potential and competency. Competency development training activities with the preceptorship model were prepared to prepare committed and competent employees as professionals in their respective divisions. Committed and competent employees will create empowerment effectively so that increased employee productivity will be achieved.
The Influence of Sustainability Reporting and Profitablity on Investor Trust in Manufacturing Companies Listed on the Indonesia Stock Exchange Vanda Grace Novelia Ohee; Made Gede Wirakusuma
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.374

Abstract

The concept of Environmental, Social, and Governance (ESG) encourages companies to enhance transparency in disclosing their economic, social, and environmental performance through sustainability reporting, which is expected to increase accountability and serve as a positive signal to investors. In Indonesia, particularly in the manufacturing sector that contributes significantly to the economy while also generating environmental impacts, sustainability reporting practices have been expanding, although their effectiveness in building investor trust remains contested. This study aims to analyze the influence of sustainability reporting and profitability on investor trust in manufacturing companies listed on the Indonesia Stock Exchange (IDX), employing a quantitative method based on secondary data from annual and sustainability reports for the period 2020–2023. The sample was determined using purposive sampling, while the analysis was conducted through multiple linear regression with Price to Book Value (PBV) as a proxy for investor trust. The results indicate that, simultaneously, economic performance, environmental performance, social performance, and profitability significantly affect investor trust. However, partially, economic, environmental, and social performance show no significant effect on investor trust. In contrast, profitability exerts a positive and significant influence, making it the primary factor shaping investor trust. These findings suggest that investors in Indonesia still prioritize financial information over sustainability disclosures in making investment decisions.
Pre and Spread Covid-19 of Market and Financial Performance On Transportation Companies Kadarningsih, Ana; Safitri, Maria; Oktavia, Vicky
International Journal Of Pedagogical Novelty (IJOPNOV) Vol 1 No 1 (2022): International Journal of Pedagogical Novelty
Publisher : Pustaka Galeri Mandiri

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Abstract

This research is intended to examine the extent to which financial performance and market performance encourage financial stability in the long term, especially during the pandemic for 50 transportation companies in Indonesia. The purpose of this study focuses on measuring the financial performance of 2 ratios, namely the Retun On Asset and Debt Equity Ratio, and market performance as measured by Price Earning Ratio and Price Book Value, before and during the pandemic. This research is quantitative. by using secondary data. The sampling used in this study was purposive sampling, with a sample of 50 transportation companies listed on the IDX from 2018 to 2021 with a total of 600 data. Hypothesis testing in this study used a non-parametric test, namely the Wilcoxon-signed rank test to analyze the difference in the mean of two related variables. This test is to see differences in the financial and market performance of transportation companies before and during the covid-19 pandemic in Indonesia. The data processing in this study uses SPSS version 26. The Wilcoxon Signed Rank results show that there are differences in PER, PBV and ROA were significant before and during the COVID-19 pandemic, while there was no difference in DER.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS IMPLEMENTASI GRI 2021 di BEI Susianto, Tony Natayo; Wirakusuma, Made Gede
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.32748

Abstract

Firm Value is the level of success of a company as projected in its share price and is considered an important aspect for companies and investors. Firm value is frequently used as a tool to characterize a company's condition, which serves as a guide for investors when they make financial decisions. The aim of this study is to ascertain how business value is impacted by sustainability reporting disclosure. This study employs quantitative approach with secondary data analysis from annual reports, also sustainability reports of non-financial companies listed on the Indonesia Stock Exchange in 2022. The sample determination method employed non-probability sampling method with purposive sampling technique, also 144 observations were gained, this research data analysis technique utilizes multiple linear regression analysis. Research data was gained from annual reports, also company sustainability reports. According to the study analysis's findings, business value as determined by Tobin's Q is unaffected by the disclosure of sustainability reporting. The conclusion of this study is to offer an understanding of the information that the number of CSR (Corporate Social Responsibility) disclosures using the 2021 GRI Standards carried out by companies may not necessarily be successful. increase high firm value. Companies that consistently fulfill sustainability practices do not necessarily have high financial or non-financial performance. In conclusion, this study offer the base for comprehending the implementation of GRI Standards 2021 in disclosing sustainability reporting on firm value as proxied by Tobin's Q on sustainability practices for the future
PENGARUH KOMPENSASI EKSEKUTIF, LEVERAGE, DAN CORPORATE GOVERNANCE PADA MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023) Olipyantari, Ni Putu Eka; Wirakusuma, Made Gede
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34329

Abstract

Manajemen laba saat ini menjadi isu yang paling sering dijumpai yang disebabkan adanya bentuk kesalahan dan kelalaian dari subjek manajemen keuangan itu sendiri yang secara langsung maupun tidak langsung dipengaruhi oleh beberapa faktor baik internal maupun faktor eksternal. Tujuan penelitian ini adalah untuk membuktikan secara empiris mengenai kompensasi eksekutif, leverage, dan corporate governance yang diproksikan dengan kepemilikan manajerial yang memengaruhi manajemen laba. Penelitian ini dilakukan pada seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2022-2023. Penentuan jumlah sampel menggunakan teknik purposive sampling dan didapatkan sampel sejumlah 87 amatan.Teknik analisis data yang diterapkan adalah  analisis Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa kompensasi eksekutif berpengaruh negatif pada manajemen laba, leverage tidak berpengaruh pada manajemen laba. Sementara kepemilikan manajerial tidak mampu memoderasi pengaruh kompensasi eksekutif dan leverage pada manajemen laba.  Implikasi teoritis dari penelitian ini menunjukkan bahwa hasil penelitian ini tidak dapat mendukung teori keagenan dan teori akuntansi positif. Di sisi lain, implikasi praktis dari penelitian ini dapat digunakan sebagai bahan pertimbangan bagi manajemen perusahaan, investor maupun pihak-pihak lainnya dalam menilai kinerja suatu perusahaan.
Co-Authors - Nurhayati A.A. Gde Dwi Aditya A. A.A. Putri Pintari Dewi AA Gde Trisna Dwija Putra Agusta Amamda Wulandari Ajeng Saraswati Ali, Amjad Amalia Nur Chasanah Anak Agung Ayu Ratih Radityastuti Anak Agung Eka Darmayanthi Anak Agung Gde Putu Widanaputra Anak Agung Istri Pawitradewi Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Mahaputra Bismantara Andini Permata Sari Angelia Putri Surya Haryanti Ayu Nikita Vira Bagus Ananta Diva Muria Sidhi Bayu Darma Putra Budi Anggiriawan Byantoro Istahargyo Cahyani, Ni Luh Pipin Chrismendo Haniel Caesario Cok Krisna Yudha Dea Handrika Desak Made Gita Lestari Dewa Ayu Try Wahyuni Dewa Gede Wirama Dewa Ketut Wira Santana Dewa Made Adi Kesuma Yudha Dewangga, Anak Agung Bagus Dharma Putra Dian Prawitasari Diana Puspitasari DODIK ARIYANTO EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Fahrudin, Edi Febriana, Artha Ferawati, Laeli Fery Riyanto Firdaus, Alifia Firmanda Gayatri Gayatri Gede Rama Wirya Nanda Gerianta Wirawan Yasa Hanafi Cahyadi Herry Subagyo I Dewa Gede Dharma Suputra I Dewa Made Sukadana I Gde Ary Wirajaya I Gede Aditya Baskara I Gede Kurniawan Wijaya I Gede Sunar Ardika I Gusti Agung Sri Mustika Putra I Gusti Ayu Nata Dewi Utari I Gusti Ayu Ratih Permata Dewi I Kadek Satria Nova I Ketut Buana I Ketut Sujana I Made Arthana I Made Dwi Sumba Wirawan I Made Mertha I Made Ryan Ananta Putra I Made Ryan Ananta Putra I Made Sukartha I Putu Laksmana Narayana I Wayan Ramantha Ibrahim, Nor Fauziana Ida Ayu Gede Purba Dianthi Ida Ayu Nirma Pameswari Ida Ayu Nyoman Utari Gandawati Ida Bagus Ngurah Indra Pramana Ida Bagus Putra Astika Indah Berliana Istiani, Defi Jelita Citrawati Jihan K. Budiartha Kadek Ari Dyah Wilatini Kadek Gita Amdika Putri Kadek Gita Arwinda Sari Kadek Meinawati Kadek Rosita Dewi Indra Pratiwi Ketut Riandita Anjar Saraswati Khan, Faisal Khan, Usman Komang Krishna Yogantara Komang Linda Puspa Damayanti Lina Andriyanti Luh Gede Ayu Nidya Wulandari Luh Made Intan Pratiwi Maaz Ud Din Made Aditya Bayu Pradhana Made Ayu Prilla Winda Puspita Made Dwi Harmana Made Hardy Suardinatha Made Indira Dwijayanti Maria Meiatrix Ratna Sari Muhimatul Kibtiyah Natasha Rizky Annisa Ngakan Made Dwi Purawan Ni Kadek Ari Ayuningsih Ni Kadek Ari Puspa Sari Ni Kadek Meigi Antika Putriani Ni Ketut Junika Dewi Ni Ketut Rasmini Ni Ketut Ressa Mahayani Ni Ketut Wardayanti Ni Komang Ayu Anita Dewi Ni Komang Meilantari Sukrasta Ni Komang Putri Sari Talamaosandi Ni Komang Rima Susanti Ni Komang Sri Ariyani Ni Komang Sutrisni Ni Luh Dina Rahayu Ni Luh Made Dian Purnami Putri Ni Luh Putu Lestari Dewi Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Wiagustini Ni Made Adhika Verawati Ni Made Ayu Nirmalasari Putri Erawan Ni Made Dwi Ratnadi Ni Made Liestya Oktarini Ni Made Rai Juniariani Ni Made Regina Amandani Ni Made Resita Purnama Dewi Ni Made Trisna Savitri Ni Made Vita Indriyani Ni Made Wiryathi Ni Nyoman Ayu Adelina Trisnawati Ni Nyoman Sri Rahayu Damayanti Ni Putu Ari Kusmirawati Ni Putu Ayu Bawantari Ni Putu Ayu Desy Indrayanti Ni Putu Shanti Millawati Ni Putu Sri Harta Mimba Ni Putu Widyantari Ni Wayan Arikarsita Ni Wayan Ayu Kasmini Ni Wayan Lady Andini Ni Wayan Ristiari Jananti Ni Wayan Septia Wini NI WAYAN YUNIASIH Nyoman Putra Yuna Aditya Nyoman Suta Artama Oktavia, Vicky Olipyantari, Ni Putu Eka Pande Putu Maha Gayatri Putri Permata Sari, Anggi Pratama, Arif Yuda Nur Purusa, Nanda Adhi Putu Agus Ardiana Putu Amanda Yadiari Putu Arimbawa Putu Bayu Eka Yustikarana Putu Budi Anggiriawan Putu Gede Wisnu Permana KAWISANA Putu Malindasari PUTU MANIK CINDRAWATI Putu Pande Ariawan putu sri wartini Putu Widiantari Putu Yudha Asteria Putri Rai Gina Artaningrum Rajwa, Jilan Nafiatur Safitri, Maria Sih Darmi Astuti Silvia Angruningrum Surya, Putu Pryanka Chitta Susianto, Tony Natayo tiara kusuma dewi Ud Din, Maaz Vanda Grace Novelia Ohee Yoana Dharmawan