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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN (JELIKU) Jurnal Elektronik Ilmu Komputer Udayana E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL SISTEM INFORMASI BISNIS Jurnal Penelitian Ekonomi dan Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal IJIBE (International Journal of Islamic Business Ethics) Benefit: Jurnal Manajemen dan Bisnis IJBE (Integrated Journal of Business and Economics) Fokus Ekonomi EBSJ Jurnal Samudra Ekonomi dan Bisnis International Journal of Islamic Business and Economics (IJIBEC) Jurnal Review Pendidikan dan Pengajaran (JRPP) The Indonesian Journal of Accounting Research SOLUSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Environmental, Sustainability, and Social Science Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Dinamika International Journal of Accounting & Finance in Asia Pasific International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management Jurnal Padamu Negeri International Journal of Islamic Business and Economics (IJIBEC) E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business International Journal Of Pedagogical Novelty (IJOPNOV) E-Jurnal Akuntansi
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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.
Compensation Suitability On Accounting Fraud Tendency With Leadership Style And Internal Control Systems As Moderation Gede Rudi Harta Pratama Giri; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p07

Abstract

Accounting fraud tendencies are often carried out to gain benefits for an organization or individual. The financial performance report of PERUMDA Air Minum, the location of this study, shows a decline from 2018-2020. The purpose of this study is to obtain empirical evidence regarding the effect of compensation suitability on accounting fraud tendencies and to determine the moderating effect of internal control systems and leadership styles on compensation suitability tendencies. The research sample consisted of 81 employees from PDAM Sewakadarma, PDAM Mangutama, and PDAM Hita. Data collection was carried out using a Likert Scale questionnaire 4. Data analysis used, namely MRA using SPSS. The results of this study found that compensation suitability has a significant negative effect on accounting fraud tendencies, meaning that increasing compensation suitability will reduce accounting fraud tendencies. Internal control systems and leadership styles strengthen the effect of compensation suitability in reducing accounting fraud tendencies, meaning that the stronger the internal control system and leadership style, the stronger the compensation suitability in reducing accounting fraud tendencies.
Carbon Emissions Disclosure Mediates the Effect of Environmental Performance on Firm Value Ni Kadek Piena Jayanthi Putri; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This research aims to obtain empirical evidence of the influence of environmental performance on firm value with carbon emissions disclosure as a mediation variable. This research was conducted on all companies listed on the IDX and participated in the PROPER program in 2021-2022. The sampling method used nonprobability sampling and obtained samples of 75 companies. The data analysis techniques used path analysis test and sobel test with SPSS. The results of this study show that environmental performance does not affect firm value. However, environmental performance has a positive effect on the carbon emissions disclosure, carbon emissions disclosure has a positive effect on firm value, and carbon emissions disclosure can mediate the effect of environmental performance on firm value.
The Effect of Financial Distress on Consumer Non-Cyclical Stock Prices on the Indonesia Stock Exchange In 2019-2021 Anak Agung Pradnya Satya Nugraha; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p09

Abstract

This study aims to analyze the effect of financial distress on the stock prices of manufacturing companies in the consumer non-cyclical sector on the Indonesia Stock Exchange in 2019-2021 using the Altman Z-score model. The number of samples used is 48 companies with non-probability sampling method. Data collection was carried out using a purposive sampling technique with criteria, namely main board consumer non-cyclical sector companies that were actively traded on the IDX in a row during the 2019-2021 period. The acquired data was then subjected to simple linear regression analysis. The study's findings demonstrate that the Z-score status significantly positively affects stock prices, there are also differences in the Z-score status at different times, namely between before and during the COVID-19 pandemic. The implication of this study is the existence of financial distress by using the Altman Z-score analysis as an indicator for investors to consider before investing in a company.
Co-Authors - Nurhayati A.A. Gde Dwi Aditya A. A.A. Putri Pintari Dewi AA Gde Trisna Dwija Putra Agusta Amamda Wulandari Ahmad, Mubashir Ajeng Saraswati Ali, Amjad Anak Agung Ayu Ratih Radityastuti Anak Agung Eka Darmayanthi Anak Agung Istri Pawitradewi Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Mahaputra Bismantara Anak Agung Pradnya Satya Nugraha 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 Chasanah, Amalia Nur 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 Etta Citrawati Yuliastary Febriana, Artha Ferawati, Laeli Fery Riyanto Firdaus, Alifia Firmanda Gayatri Gayatri Gede Rama Wirya Nanda Gede Rudi Harta Pratama Giri 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 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 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 Puspa Sari Ni Kadek Meigi Antika Putriani Ni Kadek Piena Jayanthi Putri 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 Nusair, Ahmad Ershaid 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 Prawitasari, Dian 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 Rahmat Budi Santoso Rai Gina Artaningrum Rajwa, Jilan Nafiatur Safitri, Maria Sih Darmi Astuti Silvia Angruningrum Surya, Putu Pryanka Chitta Susianto, Tony Natayo tiara kusuma dewi Tri Purwani, Tri Ud Din, Maaz Vanda Grace Novelia Ohee Yoana Dharmawan