Articles
KEMAMPUAN PERGANTIAN AUDITOR DAN PRIOR OPINION MEMODERASI PENGARUH POTENSI FINANCIAL DISTRESS TERHADAP OPINI GOING CONCERN
Putu Yudha Asteria Putri;
Ida Bagus Putra Astika;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.09.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i09.p03
This study aimed to get empirical evidence the auditor's ability to change and prior opinion in moderating influence on the potential financial distress Award going concern opinion. There’s a going concern opinion because the company indicated no longer able to carry out its life. The results of previous studies get inconsistent results in terms of the potential influence on the provision of financial distress going concern opinion. The existence of a contingency approach can be completed in this study, where the variables change of auditor and prior opinion allegedly moderating influence on the potential financial distress Award going concern opinion. This study uses secondary data. Manufacturing companies listed in Indonesia Stock Exchange period 2009-2015 the population in this study by the amount total of the samples are 77 samples were selected by purposive sampling.
ANALISIS VARIABEL KEUANGAN SEBAGAI PREDIKTOR BETA SAHAM
I Kadek Satria Nova;
I Wayan Ramantha;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.N0.02.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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There are certain risks and returns that may appear and need to be considered by investors in capital market. The two types of risk are systematic risk and unsystematic risk. Systematic risk is also called as beta since it is the measurement of systematic risk. Based on previous researches, it was obtained that financial variables including financial leverage, liquidity, asset growth, profitability and dividend payout ratio had inconsistent results as stock beta predictor. Therefore the researcher is motivated to examine these financial variables as the stock beta predictor. Technique of data analysis in this research are of test of classic assumptions and test of hyphotesis that used multiple regression analysis. The research result: 1) financial leverage cannot affect stock beta because. 2) Liquidity has negative significant effect to stock beta. 3) Asset growth cannot affect stock beta. 4) Profitability has positive significant effect to stock beta. 5) Dividend payout ratio cannot affect to stock beta.
PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN PADA HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL (Studi Empiris pada BPR di Bali)
Komang Krishna Yogantara;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.08.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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The purpose of this research to demonstrate empirically the effect of budget participation on managerial performance in which variable organizational leadership style and commitment as moderating variable on BPR in Bali. The data was collected by questionnaire method to scale (measure) participatory budgeting, organizational commitment, leadership style, managerial performance. Examination hypothesis used were moderate analisys regression (MRA). The result of the test showed that organizational commitment does not moderate the relationship between budgetary participation and performance. Leadership style does not moderate the relationship between budgetary participation and performance. Keywords: Style of Leadership, Organizational commitment, Managerial performance, Budget participation
PENGARUH OPINI GOING CONCERN, PERGANTIAN MANAJEMEN, KESULITAN KEUANGAN, DAN REPUTASI AUDITOR PADA AUDITOR SWITCHING
Cok Krisna Yudha;
Ni Ketut Rasmini;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.02.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2018.v07.i02.p04
Penelitian ini bertujuan untuk menganalisis pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching serta menguji perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan berukuran besar, sedang dan kecil. Data penelitian dikumpulkan dari perusahaan manufaktur terbuka (Tbk) yang terdaftar di BEI. Jumlah pengamatan sejumlah 368 observasi dari tahun 2013-2015. Metode analisis menggunakan uji regresi logistik dan uji beda koefisien regresi. Hasil studi menunjukkan bahwa terdapat pengaruh kesulitan keuangan dan reputasi auditor terhadap auditorswitching. Namun opini going concern dan pergantian manajemen tidak berpengaruh terhadap auditor switching. Hasil penelitian juga menyimpulkan bahwa terdapat perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan besar dan kecil.
THE INFLUENCE OF INTELLECTUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE AND SPIRITUAL INTELLIGENCE IN ETHICAL BEHAVIOR WITH EXPERIENCE AS A MODERATING VARIABLE
tiara kusuma dewi;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.09.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2018.v07.i09.p01
This study aimed to examine the effects of intellectual intelligence, emotional intelligence and spiritual intelligence on ethical behavior with experience as a moderating variable. The data used in this study is the primary data obtained through questionnaires with auditors as respondents and measured using a 5 points Likert Scale. The analysis technique used is Moderate Regression Analysis (MRA) This Study finds that intellectual intelligence, emotional and spiritual intelligence prove have a positive effect on the ethical behavior. In addition, this study found that the variable of experience had strengthen the influence of intellectual intelligence, emotional intelligence spiritual intelligence on ethical behavior.
PENGARUH DESENTRALISASI FISKAL PADA PERTUMBUHAN EKONOMI DENGAN MODERASI AKUNTABILITAS PELAPORAN KEUANGAN
Dewa Made Adi Kesuma Yudha;
Made Gede Wirakusuma;
Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh desentralisasi fiskal pada pertumbuhan ekonomi dan kemampuan akuntabilitas pelaporan keuangan dalam memoderasi desentralisasi fiskal pada pertumbuhan ekonomi. Sumber data yang digunakan adalah data sekunder dari kabupaten/kota di Provinsi Bali tahun 2007 sampai dengan 2013. Pengujian hipotesis penelitian menggunakan Moderated Regression Analysis. Hasil pengujian hipotesis menunjukkan bahwa derajat desentralisasi fiskal berpengaruh positif pada pertumbuhan ekonomi dan akuntabilitas pelaporan keuangan tidak memoderasi pengaruh desentralisasi fiskal pada pertumbuhan ekonomi.
PENGARUH PENGUNAAN SISTEM COMPUTER ASSISTED TEST PADA EFISIENSI BIAYA DAN AKUNTABILITAS PUBLIKASIAN HASIL (STUDI PADA TES SELEKSI PENERIMAAN CPNS DI KABUPATEN JEMBRANA DAN KARANGASEM TAHUN 2014)
I Ketut Buana;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Selection of the CPNS (Public Official Candidates) by using the Computer Answer Sheet results is prone to manipulation of data physically.National Civil Service Agency introduces Computer Assisted Test (CAT) System since 2009. Nationally, the CAT system is a must to use on 2014, including the selection CPNS Jembrana and Karangasem Regency. This research examines an influence of the use of the CAT system variables towards cost efficiency and accountability of the publication of results. The number of respondents in this research is 1,825 people which qualified the respondent's purposive sampling. Questionnaire distributed to participants of the selection shortly after a basic competency tests in the CAT Station at Region X of BKN Office in Denpasar. Analytical techniques used are simple linear regression analysis. The result of this research determines that the use of the CAT system has positive influences on cost efficiencies and also has a positive influence on accountability of the publication of results. By this research can be concluded that the use of the CAT system is effective and efficient. In future the intuition sugested to develop and use CAT system widely.
KEADILAN PROSEDURAL DAN IKLIM KERJA ETIS SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN (Studi Empiris Pada Pemerintah Kabupaten Tabanan)
Putu Pande Ariawan;
Made Gede Wirakusuma;
Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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The research to examine that procedural justice and ethical work climate as a moderation variabels for the effect of budgetary participation on budgetary slack. This research was conducted at 41 SKPD in Tabanan regency. The sample was taken by purposive sampling with criteria. Data collected by survey method. The respondents were 123 government officers in Tabanan regency who were involved in budgetary planning.The empirical analysis is conducted using Moderated Regression Analysis.The results of this research that the budgetary participation give positive effect on budgetary slack. The interaction between budgetary participation and procedural justice decrease the budgetary slack, meanwhile the interaction between budgetary participation and ethical work climate increase the budgetary slack.
PENGARUH ADVERSE SELECTION DAN NEGATIVE FRAMING PADA KECENDERUNGAN ESKALASI KOMITMEN
Ni Kadek Ari Puspa Sari;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.03.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Eskalasi komitmen merupakan suatu pengambilan keputusan untuk meningkatkan atau memperluas komitmen terhadap suatu proyek atau investasi tertentu meskipun proyek atau investasi tersebut mengindikasikan kegagalan. Penelitian ini bertujuan untuk mendapatkan bukti empiris dari pengaruh adverse selection dan pengaruh negative framing pada kecenderungan eskalasi komitmen. Penelitian ini menggunakan desain eksperimen faktorial 2 x 2 dengan instrumen berupa kasus. Partisipan dalam penelitian ini adalah mahasiswa S2 program MAKSI dan MM sebagai proksi manajer yang dipilih dengan teknik purposive sampling, yaitu telah menempuh mata kuliah Akuntansi Manajemen dan Manajemen Keuangan sebanyak 196 partisipan. Teknik analisis yang digunakan adalah two ways ANOVA. Hasil penelitian ini menunjukkan bahwa adverse selection berpengaruh pada kecenderungan eskalasi komitmen. Selain itu, penelitian ini juga membuktikan kecenderungan eskalasi komitmen dipengaruhi oleh negative framing.
IMPLIKASI PENGUNGKAPAN BEBAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA PASAR PERUSAHAAN YANG TERDAFTAR DI BEI
Ni Wayan Septia Wini;
Made Gede Wirakusuma;
Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.08.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i08.p06
The purpose of this study was to obtain empirical evidence of the influence of CSR disclosure of expenses on the market performance of companies listed on the BEI and examine the differences in market performance of financial and non-financial companies that revealed the expenses of CSR in BEI. The population in this study are the financial and non financial companies listed on the Stock Exchange in 2011-2015. The sampling method that used is purposive sampling method. The samples consisted of 11 financial companies and 18 non-financial companies. Analysis technique used is simple linear regression test and independent sample t-Test. The test results show there is a significant negative influence between the disclosure of CSR expenses with market performance of the companies listed on the BEI. Also found that there are differences in the performance of financial markets and non-financial companies that disclose their CSR expense.