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Pengaruh Faktor Internal dan Faktor Eksternal Perusahaan Pada Kecepatan Publikasi Laporan Keuangan Ni Ketut Ressa Mahayani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 27 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.v27.i01.p13

Abstract

This research was conducted on consumer goods industry sector companies listed on the Indonesia Stock Exchange in the 2014-2017 period. Samples obtained by 16 companies with 64 observations. Profitability has a positive effect on the speed of publication of financial statements. This shows that the higher the profitability, the faster the company publishes its financial statements. The complexity of the company's operations has a negative effect on the speed of financial statement publication. This shows that the more complex the company's operations can slow the publication of its financial statements. The audit tenure and reputation of KAP have no effect on the speed of publication of financial statements. This indicates that a long or short audit tenure and reputable or non-reputable KAP have no effect on the speed of publication of financial statements. Keywords: Profitability, complexity of company operations, audit tenure, reputation of KAP, speed of publication of financial statements
ANALISIS DAY OF THE WEEK EFFECT DAN ROGALSKI EFFECT PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2015 Ajeng Saraswati; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 21 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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Abstract

This study examines whether or not market anomalies, such as day-of-the-week effectand Rogalski effect, characterize the Indonesia Stock Exchange (IDX), which could be interpreted as the evidence that against market efficiency. This study uses daily series return of stocks listed in LQ45 index from January 1st to December 31st 2015. One way ANOVA test is used to identify the presence of day-of-the-week effect on stock return and independent sample t-test for the presence of Rogalski effect. The empirical results verify that day-of-the-week effect on stock return exists in the stock market. Specifically, the lowest average return exists on Monday and the highest one exists on Thursday over the period. However, there is no evidence of Rogalski effect during January and April over the period refers to average return for Monday being negative.Keywords:day-of-the-week effect, market anomaly, rogalski effect, stock return
Pemahaman Atas Investasi Memoderasi Pengaruh Motivasi dan Risiko Investasi Pada Minat Berinvestasi Ketut Riandita Anjar Saraswati; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 24 No 2 (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.v24.i02.p28

Abstract

Peneletian ini dilakukan adalah bertujuan untuk mengetahui bagaimana pengaruh pemahaman atas investasi dalam memoderasi pengaruh motivasi dan risiko investasi pada minat berinvestasi, dengan menyebarkan kuisoner sebanyak 121 kepada responden yang mana adalah mahasiswa nonreguler Fakultas Ekonomi dan Bisnis Universitas Udayana dengan kriteria resopnden untuk mengisi kuisioner adalah sudah pernah mengambil mata kuliah teori pasar modal, dalam penelitian ini menggunakan teknik analisis data uji selisih mutlah dan Internal Sucsessive Method dengan pendekatan nonprobability sample dengan teknik purposive sampling. Berdasarkan hasil analisis yang sudah dilakukan menunjukan bahwa motivasi berpengaruh positif pada minat berinvestasi, risiko investasi berpengaruh negatif pada minat berinvestasi, pemahaman investasi mampu memperkuat pengaruh motivasi pada minat berinvestasi dan pemahaman investasi mampu memperkuat pengaruh risiko investasi pada minat berinvestasi Kata kunci: motivasi, risiko investasi, pemahaman investasi, dan minat berinvestasi
PENGARUH MENAJEMEN LABA PADA RETURN SAHAM DENGAN KUALITAS AUDIT DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Ni Putu Ayu Desy Indrayanti; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 20 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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Abstract

The effort in maximizing the return is the main purpose of a company. This is because a high return reflects the company's ability to generate profits. The purpose of this study was to determine the effect of earning management in stock returns with the quality of the audit and corporate governance as moderating variables.The study was conducted on all companies listed in Indonesia Stock Exchange 2011-2015 with a total population of 2422 companies. Samples were obtained by 28 companies with a total of 80 observations using non-probability sampling with purposive sampling technique. Moderated regression method was used in analyzing the data.The analysis found that earning management has no effect on stock returns. The audit quality able to moderate the effect of earning management in stock returns. Corporate governance is not able to moderate the effect of earning management in stock returns.
Reaksi Pasar Atas Momentum Hari Raya Idul Fitri Tahun 2019 Gede Rama Wirya Nanda; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p14

Abstract

This study aims to determine the market reaction to the momentum of Idul Fitri in 2019. This research is an event study with an observation period of 14 days. The study was conducted at companies classified as the Jakarta Islamic Index (JII) in 2019. The population in this study was 30 companies. The sampling method used is the saturated sample method. Samples obtained were 30 companies. Market reaction to the momentum of Idul Fitri in 2019 is measured using abnormal returns and trading volume activity. The data analysis technique used is the one-sample t-test. The test results show that there is a market reaction during the Idul Fitri in 2019 which is indicated by a significant abnormal return and trading volume activity around the event date. This shows that Idul Fitri in 2019 caused a market reaction because of there was an information content of the event. Keywords: Event Study; Abnormal Return; Trading Volume Activity.
Faktor-Faktor yang Mempengaruhi Audit Delay Made Gede Wirakusuma; Ni Putu Widyantari
E-Jurnal Akuntansi Vol 1 No 1 (2012)
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

Improved audit of financial statements will evolve along with the rapid development of the capital market in Indonesia. The length of time to complete the audit (audit delay) in any company will affect on the timeliness of the publication of the financial statements. The purpose of this study was to determine the factors that affect audit delay the manufacturing companies listed on the Indonesia Stock Exchange the period 2008-2011. This study uses 39 manufacturing companies listed in the Indonesia Stock Exchange the period 2008-2011 using purposive sampling method in determining the number of samples and non-participant observation methods in collection data and using multiple linear regression analysis techniques in analyzing the data. Based on the discussion of this study concluded that only the size of public accounting office are influential and significant to the audit delay in manufacturing companies, while firm size, solvency, profitability, and the auditor's opinion does not affect and not significant impact to the audit delay on manufacturing companies listed on the Indonesia Stock Exchange the period 2008-2011. Keywords: firm size, solvency, profitability, auditor's opinion, the size of public accounting office, audit delay    
PREDIKTOR KINERJA INTERNAL AUDITOR PADA PT ASTRA MOTOR PROVINSI BALI Ni Ketut Junika Dewi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 16 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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Abstract

This research aims to analyze the implementation of good governance, locus of control, audit structure and leadership style as a predictor of the performance of the internal auditor at PT Astra Honda Motor Bali Province. Study choose throughout the sales office of PT Astra Honda Motor Bali Province to make the auditors were 84 people in the sample with saturated sample method. Data distribution of the questionnaire by adopting the technique of multiple linear regression analysis. Yield data provide answers to the application of good governance, locus of control, audit structure and leadership style contributed as much as 85.5 percent on the performance of the internal auditor, while the remaining 14.5 percent is influenced by other variables not included in the research model.
Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar Kadek Ari Dyah Wilatini; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 28 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.v28.i02.p04

Abstract

The purpose of this research was to obtain empirical evidence of the influence of internal control elements on the efficiency of lending in the LPD of Sukawati district, Gianyar Regency. The data used in this research are primary in the form of questionnaire answers and secondary data in the form of non performing loan. The sampling uses a saturated sample technique. The sample used was 33 LPDs in Sukawati district. The analysis technique used was multiple linier regression. Based on analysis concluded that environment control, risk assessment, control activities, and monitoring have a positive effect on the lending efficiency, while the information and communication has negative effect on lending efficiency.Keyword: Internal control, lending efficiency, LPD.
Reaksi Pasar Modal Indonesia Atas Pengumuman Kenaikan Tingkat Suku Bunga Acuan oleh Fed di AS Kadek Rosita Dewi Indra Pratiwi; I Gede Made Wirakusuma
E-Jurnal Akuntansi Vol 25 No 3 (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.i03.p13

Abstract

The purpose of this study was to analyze the Indonesian capital market's reaction to the policy of increasing the benchmark interest rate by the FED (Fed Fund Rate) which was measured using abnormal returns and trading volume activity. The population in this study is all companies listed on the Stock Exchange in 2018 and the research sample was taken using purposive sampling method. Based on the sample selection results according to the criteria, the number of samples used were 45 companies included in the LQ45 stock index.. The analysis technique used in this study is a paired sample t-test. Based on the results of the study, the market reaction is not indicated by the difference in abnormal returns before and after the announcement of the increase in the Fed Fund Rate. However, market reaction is indicated by trading volume activity before and after the announcement of the Fed Fund Rate increase. Keywords: Event study, abnormal return, trading volume activity, interest rate
PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI PADA SENJANGAN ANGGARAN Ida Ayu Gede Purba Dianthi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 18 No 2 (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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Abstract

Budgeting participation in the budgeting process of a company can cause dysfunctional behavior of the manager, the manager tends to create a budget gap. Managers who participated in the drafting process of budgeting can experience role ambiguity will encourage managers raises the budget gap. This study aims to determine the effect of participation budgeting, information asymmetry, organizational culture, and organizational commitment on budgetary slack in the General Hospital of Badung Mangusada. This research was conducted by survey method using a questionnaire. The samples were analyzed by 50 respondents using purposive sampling technique sampling. The analysis technique used in this research is multiple linear regression analysis. The research proves that partipasipasi budgeting and information asymmetry positive influence on budgetary slack while culture and organizational commitment negatively affect the budgetary slack in the General Hospital of Badung Mangusada.
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