Articles
Reaksi Pasar Terhadap Peristiwa Pemilihan Presiden Indonesia 2019
I Gede Aditya Baskara;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 29 No 3 (2019)
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.2019.v29.i03.p09
This research is an event study that aims to determine the market reaction arising from the 2019 Indonesian presidential election, against companies listed in the infrastructure stock sector on April 17, 2019, using the abnormal return indicator. This study uses secondary data in the form of daily stock prices per company during the period with the population of the infrastructure sector listed on the Indonesia Stock Exchange. The statistical tests used to test hypotheses are descriptive statistical tests, normality tests and one sample t-test. The results of the one sample t-test on abnormal return is that there is no significant difference, which means the market does not respond to the event. These results indicate that the efficient market is not answered in the 2019 Indonesian presidential election due to the absence of abnormal returns in it. Keywords : Event Study, Market Reaction, Abnormal Return, 2019 Indonesian Presidential Election.
Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan Lembaga Perkreditan Desa
Ni Kadek Meigi Antika Putriani;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 34 No 12 (2024)
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.2024.v34.i12.p18
Tujuan dari penelitian ini adalah untuk menguji pengaruh dari Good Corporate Governance dan Budaya Tri Hita Karana pada kinerja keuangan LPD. Populasi yang digunakan yaitu 122 LPD di Kabupaten Badung. Teknik pengambilan sampel dilakukan dengan teknik non probability sampling dengan metode sampel jenuh. Penelitian ini menggunakan kuesioner dan laporan keuangan LPD tahun 2022 untuk mengumpulkan data. Pamucuk dan Panureksa adalah responden yang digunakan pada penelitian ini. Teknik analisis data menggunakan analisis regresi linear berganda. Berdasarkan hasil analisis dapat diketahui bahwa variabel Good Corporate Governance dan Budaya Tri Hita Karana memiliki pengaruh yang positif pada kinerja keuangan LPD. Hal ini menunjukkan semakin baik penerapan dari prinsip-prinsip Good Corporate Governance dan Budaya Tri Hita Karana, maka kinerja keuangan LPD di Kabupaten Badung akan cenderung meningkat.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMODERASI
Bayu Darma Putra;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 13 No 2 (2015)
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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There are many studies about the effect of corporate social responsibility on firm value, however they show inconsistent results. Nugraheni (2010) found the corporate social responsibility has significant effect on firm value, on the Agustine (2013) found different result. This suggests there are other factors that affect the relationship between corporate social responsibility on firm value. This study used profitability as a moderating variable. This study aimed to determine the effect of corporate social responsibility to the firm value with profitability as moderating variables in mining companies in Indonesia Stock Exchange 2011-2013. The total sample of 26 industries mining the probability sampling method. Data collected by non-behavioral observation techniques. The analysis technique used is a simple linear regression analysis and regression analysis moderation. The results showed that (1) corporate social responsibility positive effect on firm value, (2) the profitability able to strengthen the influence of corporate social responsibility on firm value.
PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI
Made Hardy Suardinatha;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 17 No 3 (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 purpose of this study was to determine the effect of job satisfaction strengthen auditor independence and professionalism to audit quality. This study was conducted in 7 KAP in Bali Province. Samples are taken as much as 81 auditors, the data collection methods used in this research is survey method with questionnaire technique. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis found that job satisfaction does not affect the auditor's independence and professionalism to audit quality. This suggests that a good auditor is satisfied or not satisfied with the work still required to act independently and professionally for the independence is an absolute requirement that must be owned by an auditor to affect audit quality, and professionalism of auditors should be enhanced in order to affect the quality of the audit.
PENGARUH DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP PENYALURAN KREDIT BANK BUMN DI INDONESIA PERIODE 2006-2010
Kadek Ari Sulistya Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 2 No 2 (2013)
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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ABSTRAKPembangunan ekonomi suatu negara dipengaruhi secara langsung oleh perkembangan dinamis dan kontribusi nyata dari sektor perbankan. Ketika sektor perbankan terpuruk, perekonomian nasional juga ikut terpuruk. Akibat krisis global tersebut mengakibatkan penurunan penyaluran kredit perbankan. Sampel dalam penelitian ini adalah Bank BUMN yang masih beroperasi pada periode 2006-2010 yaitu berjumlah empat (4) bank. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil pengujian secara serempak menunjukkan bahwa dana pihak ketiga, capital adequacy ratio, dan suku bunga SBI berpengaruh secara signifikan terhadap penyaluran kredit Bank BUMN di Indonesia pada periode 2006-2010 dengan nilai Adj. R Square sebesar 91,5%. Secara parsial, variabel dana pihak ketiga(X1) berpengaruh positif dan signifikan terhadap penyaluran kredit, sedangkan Capital Adequacy Ratio (X2) dan suku bunga SBI(X3) berpengaruh negatif dan signifikan terhadap penyaluran kredit.Kata Kunci: dana pihak ketiga, Capital Adequacy Ratio, suku bunga SBI, penyaluran kredi, bank-bank pemerintahABSTRACT
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RENTANG WAKTU PUBLIKASI LAPORAN KEUANGAN AUDITAN
I Gede Kurniawan Wijaya;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 18 No 3 (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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The problem formulated in this study is whether the size of the company, the audit opinion and the audit committee impact on timescales publication audited financial statements. The purpose of this study was to determine the effect of firm size, audit opinion and the audit committee impact on timescales publication audited financial statements. The population used in this study are all manufacturing companies listed on the Stock Exchange period 2009-2014. By using purposive sampling in the selection of the sample, obtained a total of 18 companies were selected as sample, so that the total number of samples with 6-year study period was 108 samples. Tests in this study using multiple regression analysis. Hypothesis testing results show that the size of the company's significant negative effect on the financial publication time span. While the audit opinion and the audit committee have no effect on the time span financial publications. In addition, the size of the company, the audit opinion and the audit committee simultaneously affect the span of the publication of the audited financial statements.
Karakteristik Personal dalam Memoderasi Pengaruh Penganggaran Partisipatif dan Ambiguitas Peran pada Senjangan Anggaran
Yoana Dharmawan;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p08
This study aims to determine the role of personal characteristics in moderating the effect of participatory budgeting on budgetary slack and to determine the role of personal characteristics in moderating the influence of role ambiguity on budgetary slack. Data used is primer data, the analysis technique used in this study is Moderated Regression Analysis. The results of the analysis address personal characteristics which weaken the effect of participatory budgeting on budgetary slack. This shows that with good personal characteristics, participatory budgets will be able to reduce budgetary slack events. Personal characteristics weaken the influence of role ambiguity on budgetary slack. This shows that good personal characteristics, the role ambiguity will be reduced and will able to reduce the budgetary slack. Keywords: Personal Characteristics; Participatory Budgeting; Role Ambiguity; Budgetary Slack.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi
Ni Ketut Wardayanti;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p09
Master of Accounting is a secondary education in higher education to get a master’s degree. This study aims to obtain empirical evidence of the effect of motivation, accreditation of study program, labor market considerations and peer environment status on intention to take master in accounting. The research was conducted at The Faculty of Economics and Business. The sampling technique use was purposive sampling and obtained a sample of 168 samples. Data were analyzed using multiple linear regression analysis. The result of this study indicate that motivation and peer environment status has a positive effect on intention of students to take Master of Accounting Education, while accreditation of study program and labor market considerations has no effect on the interest of student attending the master of Accounting Education. Keywords: Motivation; Accreditation Of Study Program; Labor Market Considerations; Peer Status; Student Interest.
PENGARUH LINGKUNGAN KERJA, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PERSONALITAS PADA PEMILIHAN KARIR AKUNTAN PUBLIK
Ni Komang Putri Sari Talamaosandi;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 19 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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The purpose of this study was to determine the influence of the working environment, social values, consideration of the labor market, and personality in the perception of career choice of students majoring in accounting as a public accountant. This study uses primary data was collected by using a questionnaire as an instrument of data with the respondents is the final semester students (6th semester and above) accounting department Faculty of Economics and Business Program Extension of Udayana University. The samples used were 100 students by using probability sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the working environment, social values, consideration of the labor market, and personality has positive significant effect on the selection of career as a public accountant.
Kesiapan Kerja Calon Akuntan di Era Pandemi Covid-19
Ni Made Ayu Nirmalasari Putri Erawan;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p15
The purpose of this study was to analyze the factors of accounting expertise, new literacy, and motivation on the job readiness of prospective accountants in the Covid-19 pandemic era. This research was conducted at Universities spread across Bali which have A & B accredited Accounting Study Programs in 2021. The number of samples used was 93. Data was collected by distributing questionnaires. The data analysis technique in this study used multiple linear regression analysis with the Smart-PLS tool. The results of the study prove that Accounting Skills have a positive and significant effect on job readiness. New Literacy has a positive and significant effect on job readiness. Motivation has a positive and significant effect on accounting expertise on job readiness. Motivation has a negative and insignificant effect with new literacy on work readiness. Keywords: Accounting Skills; New Literacy; Motivation; Working Readiness.