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All Journal International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Journal of Governance, Taxation, and Auditing
Putu Gede Wisnu Permana KAWISANA
University of Warmadewa
Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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Effect Of Employee Productivity Firm Size And Board Size On Intellectual Capital Performance With Profitability As Moderating Variable Putu Gede Wisnu Permana KAWISANA; L.G.P Sri Eka JAYANTI
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.83

Abstract

Based on data from the Central Statistics Agency (BPS), the economy measured by gross domestic product at current prices reached Rp. 15,833.9 trillion and GDP per capita of $4174.9. Economic growth in the fourth quarter of 2019 reached 5.02%, down from 5.17% in 2018. This study aims to determine and analyze the effect of employee productivity, company size, board size on intellectual capital performance in companies incorporated in the LQ index. -45. The number of samples obtained in this company is as many as 97 with purposive samples as a method of determining the sample. In addition, the main purpose of this study is to find out and analyze whether profitability can moderate the effect of employee productivity on company size, board size on intellectual capital performance in companies that are included in the LQ-45 index. The research method in this study is a quantitative method by analyzing the annual financial statements of companies listed on the Indonesia Stock Exchange. The results of this study prove that the profitability variable is able to moderate the relationship between employee productivity, company size, and intellectual capital performance. Profitability, meanwhile, is unable to moderate the relationship between board size and intellectual capital performance.
The Effect Of Audit Complexity Of Budget Pressure Time And Auditor Experience On Audit Quality With An Understanding Of Information Systems As A Moderate Variable L.G.P Sri Eka JAYANTI; Putu Gede Wisnu Permana KAWISANA
Journal of Tourism Economics and Policy Vol. 2 No. 2 (2022): Journal of Tourism Economics and Policy (August – November 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v2i2.353

Abstract

The development of the world of accounting requires every accountant to use a system to make financial statements. The number of accountants in each company has also become small, along with the development of financial statements that are already paperless. It is also experienced for a public accountant where every audit activity must be able to understand information technology. So that in every audit process, every client who uses a qualified financial system can be followed by the auditor concerned. This study aims to determine the influence of task complexity, budget time pressure, and auditor experience on audit quality. This study uses the understanding of information systems as a moderation variable to determine whether the relationship between the three variables can strengthen audit quality by understanding the information system for an auditor. This research was conducted at a Public Accounting Firm in Bali, with a sample determination method based on criteria. This study is looking for auditors with more than one year of experience as a sample of respondents. The regression tool used is moderation regression. The results of this study involved 56 respondents from 11 public accounting firms in Bali, understanding that the information system could not moderate the relationship of audit complexity to audit quality. Understanding information systems can weaken the relationship of time budget pressures to audit quality, and understanding information systems can also strengthen the relationship of work experience to audit quality.
Liquidity, Managerial Ownership and Price to Book Value on Stock Prices in Transportation Sub Sector Companies I Wayan Gede Agus Putra KARANG; Ida Idam Manik SASTRI; Putu Gede Wisnu Permana KAWISANA
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.854 KB) | DOI: 10.38142/jogta.v1i1.325

Abstract

Stock prices in transportation sub-sector companies are still fluctuating and tend to decline. This indicates that investors' confidence in companies in transportation sub-sector companies is decreasing due to declining stock prices which are assumed to decrease the company's performance, so this causes the market response and investors are not optimistic in investing their capital in companies in transportation sub-sector companies. This study aims to empirically examine the effect of liquidity, managerial ownership and price to book value (PBV) on stock prices in transportation sub-sector companies in 2018-2020. The research method used purposive sampling. This type of data uses quantitative data and secondary data sources. Methods of data collection using the study of documentation. The data analysis technique used multiple linear regression test. The results show that liquidity has no significant effect on stock prices in transportation sub-sector companies in 2018-2020. Managerial ownership and price to book value (PBV) have a positive and significant effect on stock prices in transportation sub-sector companies in 2018-2020.
Co-Authors I Wayan Gede Agus Putra KARANG Ida Idam Manik SASTRI L.G.P Sri Eka JAYANTI L.G.P Sri Eka JAYANTI