Articles
Preferensi Investor di Sekitar Cum-Dividend Date Sebelum dan Saat Masa Pandemi Covid-19
Ni Putu Shanti Millawati;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p01
This study aims to determine investor preferences around cum-dividend date before and during the Covid-19 pandemic. The population in this study were companies registered in IDX30 before the pandemic with 120 companies and 90 companies during the pandemic. The sample of this study was determined by purposive sampling and obtained 70 companies before the pandemic as well as 61 companies during the pandemic. The data analysis technique used is paired sample t-test and independent sample t-test. The results of this study showed that there was no significant difference in trading volume activity and bid-ask spread around the cum-dividend date before and during the Covid-19 pandemic. However, there was a significant difference in trading volume activity before and after cum-dividend date before the pandemic. The results of this study also showed that investors preferences for dividends are more likely to be attracted during the Covid-19 pandemic. Keywords: Investor Preferences; Cum-Dividend; Covid-19
PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KUALITAS AUDIT
Natasha Rizky Annisa;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 17 No 1 (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 study was conducted to determine the effect of due professional care on audit quality and auditor experience influence in the relationship between experience with audit quality. This research was conducted in the Public Accounting Firm (KAP) of Bali which amounted to a total of seven KAP all auditors by 80 auditors. In this study using purposive sampling technique. Data analysis technique used is the technique of regression moderation. The response in this study of 54 questionnaires, with the amount used as many as 33 questionnaires. Based on the results of simple regression analysis found that due professional care positive effect on audit quality. This shows that the higher the professional due care it will produce a high quality audits. Moderation of the regression results found that work experience which is able to moderate the impact that the weakened due professional care in audit quality.
RELEVANSI INDIKATOR KEUANGAN DENGAN METODE GENERAL PRICE LEVEL ACCOUNTING DAN CURRENT COST ACCOUNTING
Ni Made Vita Indriyani;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 11 No 3 (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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PSAK 63 describes the restatement of Historical Cost reports are presented at the end of the period using the unit of measurement at fair value. The purpose of research to determine the difference in value of financial indicators of general price level accounting and historical cost accounting, the difference in value of financial indicators of current cost accounting and historical cost accounting. The study was conducted in the consumer goods industry sub-sectors of food and beverages totaling 15 samples, purposive sampling and analysis techniques the Wilcoxon test different. Based on the analysis, there is a difference between value financial indicators of general price level accounting and historical cost accounting and there is a difference between value financial indicators of current cost accounting and historical cost accounting.
Analisis Volume untuk Perbandingan Minat Investor Disekitar Ex-Dividend Date pada Emiten Kategori LQ-45 Tahun 2017
Byantoro Istahargyo;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 26 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.v26.i01.p07
There are two approaches that describe investor desires, namely Bird in The Hand and Tax Preference. This study aims to see what approaches tend to be more interested by Indonesian investors. This research was conducted on the volume of shares of companies listed in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in 2017. The companies that were sampled were selected using purposive sampling method to obtain a sample of 46 companies. Stock trading volume is measured by Trading Volume Activity (TVA). The analysis technique used in this study is descriptive statistical test, normality test, paired sample t test and wilcoxon sign rank test. Test results can be concluded that there is a significant difference between stock trading volume before and after the ex-dividendd date. This shows that the ex-dividend date event affected the activity of stock trading volume and responded by investors. Keywords: TVA, Volume of Stock Trading, Ex-Dividend Date.
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI DENGAN PENERAPAN GOOD GOVERNANCE SEBAGAI VARIABEL MODERASI
Budi Anggiriawan;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 10 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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LPD (Village Credit Institutions) has proved to be capable of contributing to the development and prosperity of the local villagers. Along with these developments, it is possible there is a problematic LPD because of mismanagement. The existence of a troubled LPD can not be separated from organizational culture and leadership style on each LPD, therefore the advancement of LPD highly depends on the administrators and managers, especially the leader. The inconsistency of the results of research on the influence of leadership style and organizational culture on performance indicates the effect of other variables as moderating variables. The results showed that the implementation of good governance moderates the influence of leadership style and organizational culture on organizational performance. It is supported by each of the variables of leadershipstyle, organizational culture, and good governance affect the performance of the organization. Keywords: Leadership style, organizational culture, implementation of good governance, organizational performance, and LPD
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi
Ayu Nikita Vira;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 26 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.v26.i02.p17
One thing that can encourage companies to disclose CSR well is GCGwhich applied to the company.The purpose of this study was to determine the effect of CSR disclosure on company value and the role of GCG as moderation which supported by the inconsistency results of previous studies. Sample in this study were mining companies listed on the Indonesia Stock Exchange in 2013-2017 with a total of 33 companies. CSR was calculated using GRI G4 CSRDI, Tobin’s Q to measure company value and the GCG proxy was obtained by determining the highest score using the factor analysis method. Data analysis technique of this study uses Moderated Regression Analysis. Conclusions from the results of this study are that CSR disclosure has a negative effect on firm value, and GCG practices can strengthen the effect of CSR disclosure on Corporate Values ??in mining companies listed on the Stock Exchangeperiod 2013-2017. Keywords: CSR, company value, GCG
Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi
Ni Komang Ayu Anita Dewi;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 29 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.v29.i01.p05
Fraud can be seen from a deliberate form of policy and actions that aim to commit fraud or manipulation that can harm other parties. Fraud is an intentional act of fraud, generally in the form of a lie, plagiarism and theft. The purpose of this study was to examine the effect of individual morality, internal control, and organizational ethical culture on accounting fraud tendencies. The population used is 23 KSP in Tegallalang, Gianyar Regency. Methods of data collection using questionnaires, multiple linear regression analysis techniques used in. The results of the study show that individual morality, internal control and the ethical culture of the organization negatively affect accounting fraud tendencies. This means that the better the individual morality, internal control, and the application of organizational ethical culture in KSP, it will be able to reduce the level of accounting fraud tendencies that occur in KSP in Tegallalang District. Keywords : Individual morality; internal control; accounting fraud tendency; organizational ethical culture.
Baha
Ni Putu Ari Kusmirawati;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p10
This research analyzes the effects of earnings persistence and systematic risk on Earnings Response Coefficient. This research uses companies listed in the Kompas 100 Index on the Indonesian Stock Exchange during the 2019-2021 periods. Sample selection was carried out using a purposive sampling method and obtained 48 firms with quarterly financial reports as the object of observation. Earnings Response Coefficient was estimated by regressing cummulative abnormal return on unexpected earnings. Cummulative abnormal return was measured using market-adjusted model with 7 days event window around the event date. Data was analyzed by multiple linear regression. The results show that earnings persistence has no effect on Earnings Response Coefficient, while the systematic risk has a positive effect on Earnings Response Coefficient.
Pengukuran Keberhasilan Penggunaan Internet Banking di Bank Rakyat Indonesia Kota Denpasar
A.A. Putri Pintari Dewi;
Made Gede Wirakusuma;
Gayatri Gayatri
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p02
This study assesses the success of using internet banking using the DeLone & McLean (D&M) model with the aim of measuring the success of using internet banking technology. The research was conducted at Bank Rakyat Indonesia (BRI) Denpasar City with 150 internet banking users as respondents who were selected through accidental sampling technique. The test results show that the quality of information, the quality of information systems, the quality of service has a positive effect on the interest in using internet banking and the interest in using it has a positive effect on the net benefit. The implications of this study include two things, namely theoretical implications and practical implications, on the theoretical implications of information quality, information system quality, service quality and user interest have an effect on the net benefit or net benefits of using internet banking. The practical implication is that the high interest in using internet banking can create net benefits for customers of PT Bank Rakyat Indonesia Denpasar City. Keywords: D&M models; Successful Use of the System; Internet Banking.
Pengaruh Budaya Organisasi Pada Hubungan Antara Penerapan Good Government Governance dan Kinerja Pegawai
Anak Agung Ngurah Mahaputra Bismantara;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 26 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.v26.i03.p11
The purpose of this study is to obtain empirical evidence of Organizational Culture as a moderator between the application of Good Government Governance and Employee Performance. The sample is determined using the Slovin method. The population of this research is 61 people who work in Dinas Penanaman Modal Denpasar City. The method of data collection is done using the questionnaire method and the data analysis techniques used are factor analysis and moderated regression analysis. Based on the analysis it was found that Good Government Governance had a positive effect on Employee Performance, and Organizational Culture was able to strengthen the effect between Good Government Governance and Employee Performance. Keywords: Good Government Governance, Organizational Culture, and Employee Performance