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All Journal International Research Journal of Management, IT & Social Sciences EKONOMIS : Journal of Economics and Business Widya Akuntansi dan Keuangan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings JURNAL ECONOMINA JURNAL AKUNTANSI DAN BISNIS Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Journal of Entrepreneurial and Business Diversity JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI SENEMA
Yura Karlinda Wiasa Putri
Universitas Mahasaraswati Denpasar
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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The influence of bid-ask spread and leverage on earnings management with good corporate governance as moderating variable Putri, Yura Karlinda Wiasa; Sujana, I Ketut
International Research Journal of Management, IT & Social Sciences Vol 5 No 3: May 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i3.663

Abstract

This research was intended for obtaining an empirical evidence regarding good corporate governance to moderate the influence of bid-ask spread and leverage on earnings management. Earnings management was measured by the three proxies of real earnings management. It was included cash flow operation, production cost, and discretionary expenses. Bid-ask spread was measured by ask and bid price of the companys shares in given period. Leverage was measured by the ratio of total debt and assets. A good corporate governance was measured by score Corporate Governance Perception Index (CGPI). The research population was a company listed on the Indonesia Stock Exchange in 2008-2015. The sampling method is used a purposive sampling. The samples analyzed was 56 samples. An analytical technique is used Moderated Regression Analysis (MRA). The result showed that a good corporate governance did not moderate the influence of bid-ask spread on earnings management. However, a good corporate governance weakens the influence of leverage on earnings management.
Pengaruh ROA dan DER Dimoderasi oleh Kepemilikan Manajerial Terhadap Nilai Perusahaan Yura Karlinda Wiasa Putri; I Made Endra Lesmana Putra
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 11 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.229 KB) | DOI: 10.59141/comserva.v1i11.170

Abstract

Firm value is an important concept for investors because it is a market measure of the firm's overall value. In this study, the purpose of this study is to examine the impact of ROA and DER on firm value, with management ownership as a moderating variable. Firm value is the dependent variable which is measured using Tobin's Q. In this study, the analytical technique used is moderated regression analysis. The test results, the first ROA has a large and good impact on the value of the consumption sector company, while the second managerial ownership cannot moderate the impact of ROA on the company value, the third DER has a large and good impact on the consumption sector company value. and fourth, managerial ownership strengthens the effect of DER on firm value. The limitation of this study lies in the classification of the sample which only uses the consumption sector for the period 2018 – 2020 as a result, the results of the study cannot be generalized to see the effect of the variables used on manufacturing companies as a whole.
PERILAKU STICKY COST DALAM KOMPENSASI EKSEKUTIF BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Luh Pande Eka Setiawati; Yura Karlinda Wiasa Putri
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1717

Abstract

Knowing the difference in the level of sticky costs in executive compensation of BUMN and Non BUMN Banks is the purpose of this study, this study takes the period 2017-2019. Sticky cost is an unbalanced cost response when there is a change in activity. Executive compensation is the cost incurred for executives who perform performance-enhancing companies. The location of the research was conducted at the Indonesia Stock Exchange in the Banking Sector. The sampling technique used is non-probability sampling by purposive sampling. The type of data source used in this study is secondary data in the form of annual reports (annual reposts) of banking companies listed on the IDX for the 2017-2019 period. The data analysis technique used is multiple linear regression analysis. The results of the research obtained are proving that there is no difference in the level of sticky costs in executive compensation of state-owned banks and non-state-owned banks listed on the BEI.
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Putu Kepramareni; Sagung Oka Pradnyawati; Ni Made Dwika Sari; Yura Karlinda Wiasa Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.659 KB) | DOI: 10.32535/ijafap.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
Reviewing Factors Affecting the Implementation of FAS-EWPA in Small and Medium Enterprises in Denpasar City Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari; Yura Karlinda Wiasa Putri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1467

Abstract

Small and Medium Enterprises (SMEs) play a role and contribute to the economy in Indonesia. To obtain additional capital from bank and non-bank financial institutions, SMEs are required to include financial statements as a condition for applying for loans. Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in Bahasa Indonesia known as SAK-ETAP) is a standard that is intended for business entities that do not have public accountability such as SME entities. This study aims to analyze the effect of providing information and socialization, entrepreneur education, length of business, business size, and perceptions of SME entrepreneurs on the implementation of FAS-EWPA. The research population is SME entrepreneurs who are located and registered with the Denpasar City Cooperatives and Micro, Small, and Medium Enterprises Service. The results showed that the provision of information and socialization, the perception of SME entrepreneurs had a positive effect on the implementation of FAS-EWPA. Meanwhile, entrepreneur education, length of business, and business size have no effect on the implementation of FAS-EWPA. It can be suggested that the role of related parties such as the government needs to be increased in providing socialization about the understanding of FAS-EWPA. Keywords: FAS-EWPA, Financial Reporting, SMEs.
Pengaruh Leverage Pada Manajemen Laba dan Good Corporate Governance Sebagai Pemoderasi Yura Karlinda Wiasa Putri; Luh Pande Eka Setiawati
Jurnal Indonesia Sosial Sains Vol. 2 No. 08 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.884 KB) | DOI: 10.59141/jiss.v2i08.393

Abstract

Manajemen laba merupakan tindakan dalam menyusun laporan keuangan eksternal dengan menaikkan atau menurunkan laba akuntansi. Rasio leverage yang tinggi menunjukanasemakin rendah kemungkinanapihakamanajemenauntuk melakukan manajemen laba. Adanya ketidakonsistenan hasil penelitian mengenai pengaruh leverage pada manajemen laba, sehingga peneliti menambahkan variabel moderasi yaitu dewan komisaris independen, kepemilikan institusional, dan kualitas audit. Tujuan penelitian ini adalah menguji pengaruh leverage pada manajemen laba dengan dewan komisaris, kepemilikan institusional dan kualitas audit sebagai pemoderasi. Penelitianamenggunakan metode purposive sampling pada perusahaan manufaktur yang terdaftar di BEI periode 2017 – 2019. Penelitian ini menggunakan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif pada manajemen laba dan dewan komisaris independen, kepemilikan institusional, serta kualitas audit tidak dapat memoderasi hubungan antara leverage pada manajemen laba.
Modelling Determinants of Return on Equity and Implications for Dividend Payout I Kadek Bagiana; Kadek Indah Kusuma Dewi; Ni Luh Nyoman Sherina Devi; Luh Putri Mas Mirayani; Yura Karlinda Wiasa Putri
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.992

Abstract

The purposes of this study is to examine and get exact proof on the effect of CAR, NPL, OER, LDR on ROE and its implications for DPR. This study uses quantitative methods. Path analysis is utilized to demonstrate the connection between the factors considered. The results of the analysis show several findings including CAR has negative effect on ROE. NPL has no effect on ROE. OER has negative effect on ROE. LDR has negative effect on ROE. ROE has positive effect on the DPR. ROE mediates the effect of CAR on DPR. ROE is can’t to mediate the effect of the NPL on the DPR. ROE mediates the effect of OER on the DPR. ROE mediates the effect of the LDR on the DPR.
FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN CV. HARI BAIK Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari; RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani; Yura Karlinda Wiasa Putri
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1170-1181

Abstract

An accounting information system is effective if the information needed by system users is met and efficient if the system is able to produce information without spending a lot of time in the work process. The goal of this study was to examine the variables that affect the functionality of the accounting information system, including user participation in information system development, individual technical proficiency, support from top management, training and education initiatives, user communication with information system developers, and the location of the information systems department. The test results demonstrate that user involvement in information system development, individual technical proficiency, and top management support have positive effects on the performance of the accounting information system, whereas training and education programs, user communication, information system developers, and the location of the information systems department have no impact on the performance of the accounting information system.
Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Dengan Growth Sebagai Variabel Moderasi Yura Karlinda Wiasa Putri; I Made Endra Lesmana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5080

Abstract

Corporate Social Responsibility (CSR) is a concept where companies take responsibility for the social, environmental and economic impacts of their business operations. This research aims to determine and obtain empirical evidence of the influence of company size, company age, leverage and company growth on the corporate social responsibility of manufacturing companies listed on the BEI in 2019-2021. The sample in this research was 30 MANUFACTURING companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using the purposive sampling method. The analysis technique used is MRA. The research results show that growth is only able to moderate the relationship between company age and CSR, and is not able to moderate the direct relationship between size and leverage.
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Kepramareni, Putu; Pradnyawati, Sagung Oka; Sari, Ni Made Dwika; Putri, Yura Karlinda Wiasa
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
Co-Authors A. A. Gde Bagus Agung Trywikramasena Anak Agung Dwi Widyani Anak Agung Gde Putu Widanaputra Anik Yuesti Dewi, I Gusti Agung Mas Tika Purnama I Gusti Agung Arista Pradnyani I Kadek Bagiana I Ketut Sujana I Made Endra Lesmana Putra I Nyoman Sujana Ida Ayu Ratih Manuari Ida Ayu Ratih Manuari Kadek Indah Kusuma Dewi Komang Devi Darmayanti Putri Luh Pande Eka Setiawati Luh Putri Mas Mirayani M Doni Permana Putra Made Pradnyan Permana Usadi Madrigal, Dennis V. Mayun Karina Dewi MENES, Carmen C Ni Kadek Ayu Sumerti Ni Luh Nyoman Sherina Devi Ni Made Ayu Yuli Pratiwi Ni Made Dwika Sari Ni Putu Candra Santi Lestari Panca Wirasmika Pebrianti, Ni Gusti Ayu Trisna Pradnyawati, Sagung Oka PUTRA, I Putu Darma Putu Kepramareni Risky Andhika Prastyo RR. Maria Yulia Dwi Rengganis Sagung Oka Pradnyawati Sari, Ni Made Dwika Setiawati, Luh Pande Eka