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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN (JELIKU) Jurnal Elektronik Ilmu Komputer Udayana JURNAL SISTEM INFORMASI BISNIS Jurnal Penelitian Ekonomi dan Bisnis 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) Global Economics: International Journal of Economic, Social and Development Sciences J-MILE: Journal of Management and Industrial Engineering Optimal: Jurnal Ekonomi dan Manajemen
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PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN PADA RETURN AWAL PERUSAHAAN YANG MELAKUKAN IPO Made Indira Dwijayanti; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 13 No 1 (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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Abstract

IPO is an activity of a company before enter the secondary market. The stocks will be traded to the investor which is invest in a capital market.The initial price should be dealed between the company and the underwriter.The aim of this research is to test the affects of Price Earnings Ratio, Debt to Equity Ratio, Zise, Auditor and Underwriter reputation to initial return. This research is conducted at BEI in the the period 2008 – 2012 based on Indonesian Capital Market Directory and prospectus, with purposive sampling method, the sample is 71 firms (bank exclude). The result of this research find that Price earnings ratio and Auditor reputation has positive and significant effect to initial return. Otherwise underwriter reputation has consistet effect but not significant to intial return. While Debt to Equity Ratio and Size has not consistent effect and not significant effect.
FENOMENA KETEPATWAKTUAN INFORMASI KEUANGAN DAN FAKTOR YANG MEMPENGARUHI DI BURSA EFEK INDONESIA I Gusti Ayu Ratih Permata Dewi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 8 No 1 (2014)
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

ABSTRAK Informasi keuangan akan dikatakan relevan apabila mempunyai kemampuan dalam membantu para pemakainya dalam mencapai tujuan-tujuannya, mudah dipahami maknanya, serta membantu dalam pengambilan keputusan. Ketepatwaktuan diperlukan untuk menyajikan suatu informasi yang relevan. Fenomena ketepatwaktuan diuji dengan teknik analisis regresi berganda dengan menggunakan variabel bebas, yaitu profitabilitas, leverage, likuiditas, ukuran perusahaan, dan komisaris independen. Perusahaan manufaktur di BEI periode 2011-2012 dipilih sebagai populasi dan berdasarkan metode purposive sampling dalam pemilihan sampelnya diperoleh 70 perusahaan sehingga jumlah sampel total pengamatan selama 2 tahun sebanyak 140 perusahaan. Hasil penelitian ini membuktikan bahwa rata-rata ketepatwaktuan yang terjadi adalah sebesar 76 hari. Variabel yang berpengaruh pada ketepatwaktuan pelaporan keuangan adalah variabel profitabilitas dan likuiditas. Kata Kunci : kinerja keuangan, ukuran perusahaan, komisaris independen, ketepatwaktuan
ANALISIS DETERMINAN YANG MEMPENGARUHI PENUNDAAN PUBLIKASI LAPORAN KEUANGAN AUDITAN DI BURSA EFEK INDONESIA Ni Luh Putu Sri Astini, Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 5 No 3 (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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Abstract

ABSTRAK Perusahaan-perusahaan yang tercatat di BEI wajib mempublikasikan laporan keuangan hasil auditan kepada Bapepam paling lambat 90 hari semenjak diterbitkanya laporan tahunan. Penelitian ini menguji pengaruh leverage, profitabilitas, arus kas operasi, opini audit dan reputasi KAP terhadap penundaan publikasi laporan keuangan auditan pada perusahaan di BEI tahun 2012. Sampel penelitian ini mencakup 43 perusahaan dipilih melalui kriteria sampel. Penelitian ini menggunakan  data sekunder yang telah lolos uji asumsi klasik dan dianalisis menggunakan analisis multiple regression. Hasil analisis menyimpulkan bahwa profitabilitas dan reputasi KAP berpengaruh terhadap penundaan publikasi laporan keuangan auditan, sedangkan leverage, arus kas operasi dan opini auditor tidak berpengaruh terhadap penundaan publikasi laporan keuangan auditan karena nilai signifikansi dari variabel-variabel tersebut yang lebih dari 0,05. Kata kunci: penundaan publikasi, leverage, profitabilitas
Pengaruh Pengungkapan CSR dan Tingkat Likuditias Pada Agresivitas Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Ida Bagus Ngurah Indra Pramana; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 27 No 2 (2019)
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.2019.v27.i02.p10

Abstract

This study aims to obtain empirical evidence regarding the effect of CSR disclosure and the level of liquidity with institutional ownership as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange in 2014-2017. The method of determining the sample used was purposive sampling. The number of samples obtained is 32. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the results of the study found that the level of liquidity has a positive effect on tax aggressiveness, institutional ownership can weaken the influence of the level of liquidity on tax aggressiveness, CSR disclosure does not affect tax aggressiveness, institutional ownership cannot moderate CSR disclosure on tax aggressiveness. further researchers and can provide additional information for the government before determining policies, especially in the field of taxation. Keywords: CSR, level of liquidity, institutional ownership
Pengaruh Modal Intelektual Pada Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi Ni Komang Sri Ariyani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 25 No 1 (2018)
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.2018.v25.i01.p18

Abstract

This study aims to test and provide empirical evidence of the influence of intellectual capital on corporate value with financial performance as a mediation variable. Company value is measured by book value (PBV) and company financial performance is measured by return on equity (ROE). This research was conducted at pharmaceutical sub-company listed on BEI year 2012-2016. The number of samples taken as many as 40 companies, with purposive sampling method. Data collection method in this research is non-participant observation. Data analysis technique used is path analysis. The result of the analysis shows that intellectual capital has positive effect on financial performance, intellectual capital has positive effect on firm value, financial performance has positive effect on firm value and test result stated that financial performance is able to mediate relationship between intellectual capital at firm value. Keywords: intellectual capital, firm value, financial performance
FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN Merlina Toding Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 3 No 3 (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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Abstract

ABSTRAK Penelitian ini dilakukan pada industri perbankan di Bursa Efek Indonesia. Penelitian dilakukan untuk melihat adakah hubungan antara leverage, profitabilitas, ukuran perusahaan, kepemilikan manajerial dan komite audit terhadap ketepatwaktuan penyampaian laporan keuangan. Purposive sampling digunakan sebagai metode pengambilan sampel dan didapatkan jumlah sampel sebanyak 22 perusahaan. Teknik analisis yang digunakan adalah analisis linear berganda. Hasil dari penelitian ini menemukan bahwa hipotesis mengenai pengaruh positif ukuran perusahaan terhadap ketepatwaktuan penyampaian laporan keuangan diterima. Hipotesis mengenai pengaruh leverage, profitabilitas, reputasi kantor akuntan publik, kepemilikan manajerial dan komite audit pada ketepatwaktuan penyampaian laporan keuangan ditolak Kata kunci: ketepatwaktuan, leverage, profitabilitas, struktur kepemilikan
Kohesivitas Kelompok Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran, Asimetri Informasi, dan Self Esteem Pada Senjangan Anggaran Nyoman Putra Yuna Aditya; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 28 No 1 (2019)
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.2019.v28.i01.p03

Abstract

Budgeting activities are carried out as a measure of manager's performance, there tends to be a discrepancy between the budgeted and realized as stated by several BPR leaders in the city of Denpasar. The purpose of this study was to obtain empirical evidence of the influence of group cohesiveness in moderating the effect of budget participation, information asymmetry, and self esteem on budgetary slack. The population in this study were all officials or employees involved in the budgeting process for 21 BPR in Denpasar City. Samples were taken using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study, group cohesiveness was not able to moderate the effect of budgetary participation on budgetary slack, but group cohesiveness was statistically able to moderate the influence of information asymmetry and self esteem on budgetary slack in rural banks throughout the city of Denpasar. Keywords: Budget participation, information asymmetry, self esteem, budgetary slack.
Kinerja Lingkungan, Kepemilikan Manajemen, Media Exposure dan Corporate Social Responsibility Disclosure Ni Wayan Arikarsita; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 12 (2020)
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.2020.v30.i12.p08

Abstract

Corporate Social Responsibility Disclosure is a form of corporate responsibility and commitment in making a positive contribution to the environment, social and economy that is integrated in the company's activities. This study aims to obtain empirical evidence regarding the effect of environmental performance, management ownership, and media exposure on corporate social responsibility disclosure. This research was conducted at manufacturing companies listed on the IDX and registered as participants in the 2016-2018 PROPER period. The sampling method used is purposive sampling. Data collection methods used in this study are non-participant observation methods and documentation. This study uses data analysis techniques in the form of multiple linear regression analysis.The analysis shows that environmental performance, management ownership, and media exposure partially have a positive effect on corporate social responsibility disclosure. Keywords: Environmental Performance; Management Ownership; Media Exposure; Corporate Social Responsibility Disclosure.
ANALISIS FINANCIAL DISTRESS DENGAN METODE Z- SCORE ALTMAN, SPRINGATE, ZMIJEWSKI Etta Citrawati Yuliastary; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 6 No 3 (2014)
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

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimanakah kinerja keuangan PT. Fast Food Indonesia Tbk. dengan menggunakan metode Z- Score Altman, Springate, Zmijewski periode 2008-2012.Penelitian ini menggunakan data sekunder pada PT. Fast Food Indonesia Tbk. yang terdaftar di Bursa Efek Indonesia periode 2008-2012 dengan menggunakan teknik analisis deskriptif komparatif. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang dianalisis dengan metode Z-score Altman, Springate, Zmijewski pada PT. Fast Food Indonesia Tbk Periode  2008-2012 diklasifikasikan dalam keadaan sehat atau tidak berpotensi bangkrut. Kata Kunci: financial distress, rasio Springate, rasio Z- score Altman, rasio Zmijewski
Adopsi Extensible Business Reporting Language dan Asimetri Informasi Ni Wayan Ristiari Jananti; Made Gede Wirakusuma; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 33 No 7 (2023)
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.2023.v33.i07.p01

Abstract

The research objective is to verify the effect of the adoption of Extensible Business Reporting Language (XBRL) on information asymmetry in companies listed on the IDX. The sample was selected using a purposive sampling technique which was then analyzed using multiple linear regression. The research sample consisted of 329 companies with a total sample of 1,974 companies being observed. The results of this study show that the adoption of XBRL has a positive effect on information asymmetry. Firm size and turnover ratio control variables were found to have a negative effect on information asymmetry. The research results have implications for the gap in information distribution and technology acceptance between large and small investors. XBRL can help reduce data aggregation costs, but investors must then understand how to derive the informational benefits of new data. Therefore, investors must weigh the costs of data aggregation against the benefits when deciding whether to use new technologies that are voluntary or mandatory.Keywords: Extensible Business Reporting Language; Information Asymmetry; Bid Ask Spread.
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 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 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 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