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IS COST STICKINESS A BAD SIGNAL FROM CATUR MARGA PERSPECTIVE? Komang Ayu Krisnadewi; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.3.29

Abstrak: Apakah Cost Stickiness merupakan Sinyal Buruk dari Perspektif Catur Marga? Penelitian ini berupaya untuk mengupas determinan asimetri perilaku biaya dari perspektif Hindu Weda, yaitu catur marga. Kajian literatur digunakan sebagai metode. Penelitian ini menyimpulkan bahwa ketika mengambil keputusan, manajer mempertimbangkan belas kasih (bhakti marga), pengetahuan yang dimiliki (jnana marga), upaya untuk berbuat baik (karma marga), dan pengendalian diri atas kepentingan pribadi (raja marga). Perilaku biaya sangat dipengaruhi oleh kebijakan yang dibuat oleh manajer. Kebijakan tersebut terkait dengan pengelolaan sumber dayanya, terutama ketika menghadapi permintaan yang menurun. Abstract: Is Cost Stickiness a Bad Signal from Catur Marga Perspective? This research seeks to explore the determinants of the asymmetry of cost behaviour from a Veda Hindu perspective, namely catur marga. The method used is the literature review. This paper suggests that when making decisions, managers considered compassion (bhakti marga), the knowledge they possess (jnana marga), the effort to do good deeds (karma marga), and self-control over their own personal interest (raja marga). Cost behaviour is strongly influenced by the policy made by the manager in relation to his/her resources’ management, especially when confronted with declining demand.

Pengaruh Return On Equity dan Leverage Pada Saham Bonus di Perusaaan yang Terdaftar di Bursa Efek Indonesia Rai Sukmawati Dana; Komang Ayu Krisnadewi
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3048

This study aimed to determine the effect of return on equity (ROE) and leverage of the bonus shares in companies listed on the Stock Exchange in 2000-2015. The total samples that used ware 33 observations based on saturated samples method. The analysis technique used multiple linear regression analysis. The results showed ROE does not had an effect on bonus shares that means the company's decision to publish bonus shares does not depend on the size of ROE, leverage had a positive effect on bonus shares that shows if the company’s risk increased, so the possibility of the company to publish bonus shares will higher than cash dividends in the future.

The Application of Management Accounting Techniques at Star Hotels in Denpasar City Ni Made Adi Erawati; Komang Ayu Krisnadewi
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p27-46

This study aims to identify management accounting techniques applied in the hotel industry in Denpasar, Bali. Besides, this study also aims to find out how useful the information generated by the technique for management in the decision-making process. The survey results distributed offline and online are processed and analyzed by using descriptive techniques. The study results show that management accounting techniques have been applied in hotels within certain limits. The most common application of management accounting techniques employed by hotels is the preparation of flexible operating budgets and the financial performance assessment as a benchmark of budget conformity. Despite the less application of other management accounting techniques, the company realizes that the benefits resulting from this management accounting information are very important. The company's inability to provide information from other management accounting techniques is mostly caused by the inability of human resources in using such techniques.

Research on Cost Stickiness in International Journals: A Bibliometric Study Komang Ayu Krisnadewi; Ballav Niroula; Sanju Kumar Singh
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p144-158

Contemporary points of view have posited that cost behavior is asymmetrical and tends to be sticky. The purpose of this study is to determine the development of cost behavior research, especially about cost stickiness, in reputable international journals. There are 142 articles that meet the criteria which have been obtained from the Scopus database. Bibliometric analysis has been performed with the help of the VOSviewer application. The results of the analysis show that research related to cost stickiness has increased in the last decade. The cost stickiness research consists of the following clusters: 1) the health industry; 2) labor costs; 3) social, environmental and sustainability issues; 4) corporate governance; 5) specific problems in manufacturing; and 6) leadership characteristics. The topics of research on cost stickiness that are still being researched are related to the role of the environmental community, business strategy, and the role of managerial leadership. In this analysis, the authors also show that articles that treat cost stickiness as an independent variable are limited. Based on the results of this analysis, we provide suggestions regarding opportunities for research on cost stickiness in the future.

The influence of debt policy on firm value with firm size as a moderating variable. I Pande Putu Suwisnaya; Komang Ayu Krisnadewi
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

The purpose of this study is to provide empirical evidence about the effect of debt policy on the companyâ€™s value where the size of the company as a moderating variable. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2015. The total sample of 88 companies with a total number of observations as much as 352 observations. The analysis technique used is the moderated regression analysis (MRA). The company's value in this study is proxied by the price book value (PBV), while the debt policy is proxied by debt to equity ratio (DER), and the size of the company is proxied by the natural logarithm of total assets. Based on the analysis found that the debt policy significant positive effect on the value of the company, which weakens the relationship between the size of the company's debt policy on the value of the company.

Optimum Board Size for Indonesian Public Companies Komang Ayu Krisnadewi; Wayan Pradnyantha Wirasedana
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

This research aims to investigate variables affecting board size in public companies listed on the Indonesian Stock Exchange (IDX) and optimum board size which maximizes firm’s value measured by Price to Earnings Ratio (PER), Price to Book Value (PBV), and Tobin’s Q. Using 4,379 observations from 2007 to 2015 of IDX data, this research finds that liquidity, solvability, activity, and profitability affect board size significantly in quadratic form. In addition, it is suggested that the optimum board size for small companies is four directors while the size for big companies is six to seven directors.

Faktor-Faktor Yang Memengaruhi Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant Anak Agung Ayu Indah Puspita Dewi; Komang Ayu Krisnadewi
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v13i1.1330

This research aims to examine the influence of factors that influence accounting students' interest in obtaining Chartered Accountant (CA) certification. Behavioral Decision Theory based on the belief, preference and constraint model is used to explain the influence of capabilities, environmental factor, socio-cultural factor, preference, and constraint faced on accounting students' interest in obtaining CA certification. Gender and GPA variables are used as control variables. The population in this research is active Bachelor of Accounting students who come from state/private universities in Bali, Indonesia. The sample determination method uses a nonprobability sampling method with a purposive sampling technique. Data collection in this research used a survey method by distributing questionnaires with a sample size of 86 respondents. The data analysis techniques used are logistic regression analysis and multiple linear regression analysis. The results of data analysis show that capabilities have a positive effect on accounting students' interest in obtaining CA certification.

Faktor-Faktor Yang Memengaruhi Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant Anak Agung Ayu Indah Puspita Dewi; Komang Ayu Krisnadewi
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v13i1.1330

This research aims to examine the influence of factors that influence accounting students' interest in obtaining Chartered Accountant (CA) certification. Behavioral Decision Theory based on the belief, preference and constraint model is used to explain the influence of capabilities, environmental factor, socio-cultural factor, preference, and constraint faced on accounting students' interest in obtaining CA certification. Gender and GPA variables are used as control variables. The population in this research is active Bachelor of Accounting students who come from state/private universities in Bali, Indonesia. The sample determination method uses a nonprobability sampling method with a purposive sampling technique. Data collection in this research used a survey method by distributing questionnaires with a sample size of 86 respondents. The data analysis techniques used are logistic regression analysis and multiple linear regression analysis. The results of data analysis show that capabilities have a positive effect on accounting students' interest in obtaining CA certification.

THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND COMPANY SIZE ON THE VALUE OF PROPERTY AND REAL ESTATE SECTOR COMPANIES Sarianing, Putu Adella; Krisnadewi, Komang Ayu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.700

This study was meant to uncover the impact of good corporate governance, leverage, and company size on firms' value in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2020-2022. The population taken into consideration in the research is the firm operating in the property and real estate sector listed on the IDX. The sample selection is by purposive sampling with certain criteria so that 81 data samples are obtained to be studied. The present investigation uses secondary data that came from financial records. The analysis of the data in this study was analyzed by utilizing SPSS for Windows software, which has given deep insight into the relationship between variables. According to the findings of the investigation, proper corporate governance represented by managers’ awareness is one of the factors that raise the worth of a business, in that increased stock ownership by management will lead to more motivation for performance improvement hence increasing the firm’s worth. If handled properly and effectively, leverage can enhance organizational value since increased leverage leads to increased company worth. On the other hand, when total assets are seen as being too large by investors who regard it as a bad signal therefore this may lead to decline in company value. Consequently, a negative relationship exist between company size and firm value.

PENGARUH KETEKUNAN KOMITE AUDIT DAN AUDIT EFFORT PADA FEE AUDIT: (Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Komang, Cynthia Prisilia Winawan; Krisnadewi, Komang Ayu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.709

The amount of audit fee should be determined as well as possible to obtain a good audit quality as an unusual amount of auditing fee will lower the quality of the audit. Determining the influence of audit committee persistence and audit effort on audit fee was the goal of this research. Profitability is the control variable of this research. The research covered infrastructure companies on the Indonesian Stock Exchange in the period 2020-2022 registered as many as 67 companies. Non-probability sampling methods becomes a method of sample determination, with purposive sampling technique. The financial reports and annual reports of infrastructure companies are documented for the collection of research data. The research analyzed 64 samples. This research applies descriptive statistical analysis technique, classical assumption test, double linear regression test, model validity test (F test), determination coefficient test, and hypothesis test (t test). The results of the research can explain the persistence of the audit committee influence the audit fee positively and significantly. Audit effort does not influence audit fee significantly, and profitability influence audit fee positively but not significantly. The research implies the need for regular audit committee meetings to help auditor identify the auditing risk to companies, thus helping to determine an appropriate audit fee.

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