Articles
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
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DOI: 10.24843/EJA.2019.v27.i01.p13
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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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
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DOI: 10.24843/EJA.2018.v24.i02.p28
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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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
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DOI: 10.24843/EJA.2020.v30.i05.p14
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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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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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
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DOI: 10.24843/EJA.2019.v28.i02.p04
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
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DOI: 10.24843/EJA.2018.v25.i03.p13
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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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.