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All Journal JUDIKA (JURNAL PENDIDIKAN UNSIKA) Jurnal Riset Terapan Akuntansi International Journal of Economics Development Research (IJEDR) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Minfo Polgan (JMP) International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan International Journal of Contemporary Accounting
Ngurah Pandji Mertha Agung Durya
Universitas Dian Nuswantoro
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan, Audit Lag Terhadap Opini Audit Going Concern Nauval Nadzif; Ngurah Pandji Mertha Agung Durya
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.658 KB) | DOI: 10.55983/inov.v1i2.118

Abstract

The study aims to determine the effect of audit quality, debt ratio, firm size, and audit lag on going-concern audit opinion. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample selection uses the purposive sampling method and obtained 492 samples. The sources of data used are secondary data. Debt ratio and audit lag significantly affects audit opinion based on logistic regression analyses using the SPSS 24.0 program. Meanwhile, audit quality and firm size do not affect going concern audit opinion.
Pengaruh Struktur Modal, Kebijakan Dividen, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yasin Ihtiarasari; Ngurah Pandji Mertha Agung Durya
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 3 (2022): MEI 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/inov.v1i3.154

Abstract

size affect the dependent variable, namely firm value. Firm value is the result of management's work from several dimensions including Net Cash Flow from Investment Decisions, Growth and Cost of Capital. Firm value is an important concept because firm value is an indicator of how the market values the company as a whole. Company value is an important ratio for the company because it affects the welfare of shareholders. In this study, the object that became the research source was the number of observations of manufacturing companies listed on the IDX for the 2017-2020 period, which were selected based on certain criteria with the sample collection method using the purposive sampling method. The data used is secondary data, namely data obtained from the company's financial statements. The results of this study indicate that firm size has an effect on firm value, while capital structure and dividend policy have no effect on firm value.
Factors Affecting Tax Aggressiveness in Manufacturing Companies in The Consumer Goods Industry Subsector Dewi Fortuna Aman; Ngurah Pandji Mertha Agung Durya
International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Vol. 1 No. 3 (2022): JUNE 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/ijeset.v1i3.211

Abstract

Tax aggressiveness is an act that can be carried out both legally and illegally with the intention of reducing tax costs imposed through tax planning activities. This study was conducted with the aim of knowing the effect of capital intensity, profitability, leverage, firm size and inventory intensity on tax aggressiveness in consumer goods industry sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population used in this study were 64 companies. The research sample obtained was 20 companies, where the sampling used purposive sampling technique and the amount of data collected in this study was 60 data. The data source used is secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the type of data used in this study is quantitative. The data analysis tool used is IBM Statistical Product and Service Solutions (SPSS) version 20. Data analysis in this study uses multiple linear regression analysis. The results of this study indicate that firm size has an effect on tax aggressiveness, while capital intensity
The Effect of Firm Size, Return On Equity, And Leverage on Firm Value Nabila Nurmalitasari; Ngurah Pandji Mertha Agung Durya
International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Vol. 1 No. 4 (2022): AUGUST 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/ijeset.v1i4.234

Abstract

The company was formed with the aim of achieving profit or profit and prospering company owners and shareholders in an industry. The company not only has economic obligations to shareholders, but also has obligations to other interested parties and has a major influence on the establishment of the company. This study aims to analyze the effect of firm size, Return On Equity, and leverage on firm value. This study uses the independent variables of firm size, Return On Equity (ROE), and Leverage (DER) and the dependent variable is firm value (PBV). This study uses a purposive sampling method and the number of samples is 80 manufacturing companies with 4 years of research listed on the Indonesia Stock Exchange for the 2017-2020 period. The results of the study stated that Return On Equity (ROE) had an effect on firm value. Meanwhile, firm size and leverage have no effect on firm value.
FRAUD CONFIRMATION, CLIENT SATISFACTION AND CLIENT LOYALTY Ngurah Pandji Mertha Agung Durya
International Journal of Contemporary Accounting Vol. 1 No. 1 (2019): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.822 KB) | DOI: 10.25105/ijca.v1i1.5184

Abstract

This study aims to find evidence, the influence of Audit Quality Attributes, Client Satisfaction and Client Loyalty, which are moderated by Fraud Confirmation. The research was conducted at the BKM, a community-based organization, formed by the Government, through the Kotaku Program. The research used Regression statistical analysis and conducted a hypothesis test. Regression analysis used includes Simple Linear Regression Analysis, Multiple Regression Analysis, and MRA Regression Analysis, and Path Model Linear Regression Analysis. This study also pays attention to the calculation of the coefficient of determination to give an idea of the ability of the model in explaining the phenomenon of Client Satisfaction and Client Loyalty. The result that both partially and simultaneously, Audit Quality Attributes, Fraud Confirmation affected Client Satisfaction and Loyalty. The research also succeeded in proving that Client Satisfaction mediates the effect of Audit Quality Attributes on Client Loyalty, but failed to provide empirical evidence, that the Fraud Confirmation moderated the effect of Audit Quality Attributes on Client Satisfaction and Loyalty. Contribution to audit practices, where it is important to realize Client Satisfaction through Audit Quality Attributes and Fraud Confirmation, especially in situations where Fraud acts are suspected.
THE EFFECTIVENESS OF IMPLEMENTING DISTANCE LEARNING FOR ISLAMIC BOARDING HOUSE STUDENTS Ngurah Pandji Mertha Agung Durya; Siti Aniqoh Shofwani; Ira Nurmala; Dwi Novaria Misidawati; Ahmad Hariyadi
JUDIKA (JURNAL PENDIDIKAN UNSIKA) Vol. 11 No. 1 (2023): JUDIKA (JURNAL PENDIDIKAN UNSIKA)
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/judika.v11i1.8663

Abstract

Since 2020 all educational institutions have implemented distance learning. Distance learning is implemented in order to inhibit the spread of the Covid-19 virus so that it does not spread more widely. The purpose of this research is find out the effectiveness of distance learning implementation at the Al Badrul Falah Islamic Boarding School. This study used qualitative research with the snowball method. Data collection techniques used interviews with teachers and students. The results of this study indicate that distance learning is effective to be carried out using e-learning media and social media. In addition, the application of effective distance learning is a solution for continuity of learning when face-to-face learning cannot be held.
PENGARUH INFLASI, SUKU BUNGA, DAN NILAI TUKAR TERHADAP HARGA SAHAM PERUSAHAAN DI MASA PANDEMI COVID-19 Nevy Agustin; Nila Tristiarini; Retno Indah Hernawati; Ngurah Pandji Mertha Agung Durya
Jurnal Riset Terapan Akuntansi Vol. 7 No. 1 (2023): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7839222

Abstract

Penelitian bertujuan untuk mengidentifikasi dampak inflasi, suku bunga, dan nilai tukar terhadap harga saham perusahaan sektor barang konsumsi sub-sektor cyclical pada Indeks Kompas 100 selama masa pandemi Covid-19. Penelitian didasarkan pada teori prospek, investor mempertimbangkan prospek kinerja perusahaan sebelum berinvestasi. Penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik analisis regresi linier berganda. Sampel penelitian terdiri dari 8 perusahaan sektor barang konsumsi sub-sektor cyclical pada Indeks Kompas 100 yang terdaftar di BEI periode quartal 1 tahun 2020- quartal 2 tahun 2022, sebanyak 80 data. Teknik pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa inflasi berpengaruh terhadap harga saham, sedangkan suku bunga dan nilai tukar tidak memiliki pengaruh terhadap harga saham. Kata Kunci: Pandemi Covid-19, Inflasi, Suku Bunga, Nilai Tukar, Harga Saham
Ethics-Based Leadership in Managing Information Security and Data Privacy Zuhri Halim; Ngurah Pandji Mertha Agung Durya; Kraugusteeliana Kraugusteeliana; Suherlan Suherlan; Ayu Latifah Alfisyahrin
Jurnal Minfo Polgan Vol. 12 No. 2 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i2.13018

Abstract

In the advancing digital age, technological transformation has created endless opportunities for efficiency, innovation and connectivity. However, behind these advancements lie significant challenges related to information security and data privacy. Adverse data breaches and cyber-attacks have reminded us of the vulnerabilities inherent in today's digital environment. Therefore, protecting information security and data privacy has become a top priority for organisations around the world. This research aims to explore how ethical leaders can influence decision-making and practices related to information security and data privacy. This research is a literature review that adopts a qualitative method approach, which means it will analyse and interpret data by relying on information and text from various sources. The study results arrive at a statement that ethical leaders ensure that technical aspects and ethical values go hand in hand in making decisions related to information security and data privacy. Through ethics-based leadership, organisations are able to build a culture that cares about data privacy, create a secure and transparent environment for customers and users, and comply with increasingly stringent regulations. The trust of customers and business partners built through ethical practices in information and data management will be a competitive advantage for organisations in the ever-changing digital age.
Examining The Determinants Of Inflation, GCG and NPF in The Context of Increasing Profitability Alfiana Alfiana; Elsya Meida Arif; Kampono Imam Yulianto; Ngurah Pandji Mertha Agung Durya; Lili Syafitri
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3214

Abstract

Competition of business is so tight, however the development of Islamic Commercial Banks the longer shows that the positive trend can not be separated from the role of Good Corporate Governance who are important in providing regulates the company's own operational system. This study aims to analyze and examine the factors that influence the Return on Asset at Islamic Commercial Banks in 2018-2022 period. These factors include inflation, GCG and NPF. The method of research is using the quantitative and regression analysis, the sample is Islamic Commercial Banks which are consistently publish quarterly financial reports period 2018-2022 with a total of 12 companies. Researcher collected the data by saturation sampling method, and it is analyzed with EViews 10. Analysis was carried out by several tests such as classic assumption test, feasibility analysis model, panel regression analysis and coefficient of determination test. Based on research, ROA of Islamic banks is influenced by GCG and NPF, while the inflation does not have an influence on Islamic Commercial Banks period 2018-2022. Thus, every bank must show good financial performance in order to obtain higher profitability. The benefit of research in banking is to be able to assess a company's ability to earn profits from the assets used.  
Analysis Of The Influence Of Company Performance, Institutional Ownership, Company Size And Debt Policy On Company Value Of Property And Construction Companies In Indonesia Umi Zunaidah; Walla Astianty Putri; Donny Dharmawan; Loso Judijanto; Ngurah Pandji Mertha Agung Durya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.1896

Abstract

The purpose of this study is to determine if the factors that affect company value in the property, real estate, and building construction sectors are institutional ownership, debt policy, company size, and company performance. The companies that are listed on the Indonesia Stock Exchange (BEI) in the categories of real estate, property, and building construction comprise the study's population. Purposive sampling was the method of sampling that was employed in this study. Quantitative data, also known as secondary data, was used in this study. Documentation and a review of the literature were utilized to gather the data for this study. A panel data regression test is the research methodology employed in this study. The regression test results demonstrate that the independent variables of institutional ownership, debt policy, performance, and size have a noteworthy positive impact on the value of the company. Property, real estate, and building construction companies have demonstrated a noteworthy positive impact on their company value due to the institutional ownership variable. In the real estate, building construction, and property industries, it has been demonstrated that the debt policy variable significantly increases the value of the company. In the real estate, building construction, and property industries, it has been demonstrated that company performance variables significantly increase the value of the company. In the real estate, building construction, and property industries, it has been demonstrated that the company size variable has no bearing on the value of the company.
Co-Authors Ahmad Hariyadi Alfiana Alfiana Ayu Latifah Alfisyahrin Dewi Fortuna Aman Donny Dharmawan Dwi Novaria Misidawati Elsya Meida Arif Ira Nurmala Kampono Imam Yulianto Kraugusteeliana Kraugusteeliana Lili Syafitri Loso Judijanto Nabila Nurmalitasari Nauval Nadzif Nevy Agustin Nila Tristiarini Retno Indah Hernawati Shofwani, Siti Aniqoh Suherlan Suherlan Umi Zunaidah Walla Astianty Putri Yasin Ihtiarasari Zuhri Halim