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All Journal Jurnal Akuntansi Multiparadigma Infestasi AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi dan Keuangan Journal Research of Social Science, Economics, and Management Serat Acitya E-JURNAL AKUNTANSI
Komang Ayu Krisnadewi
Accounting Department, Faculty Of Economics And Business, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE DAN KEPEMILIKAN MANAJERIAL PADA MANAJEMEN LABA Ni Luh Floriani Ria Dimarcia; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 15 No 3 (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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Abstract

The purpose of this study was to examine the influence of diversified operations, leverage and managerial ownership on earnings management. The study was conducted on companies listed in the Indonesia Stock Exchange (BEI) 2010-2014. Sample selection technique used is purposive sampling. The data collection is done by the method of documentation and analysis techniques used were multiple linear regression. Based on the results of the study with 65 sample companies observations, it is known that a diversified operation has no effect on earnings management, leverage has no effect on earnings management and managerial ownership negative effect on earnings management.
PENGARUH PARTISIPASI PENGANGGARAN PADA KESENJANGAN ANGGARAN DENGAN KARAKTER PERSONAL SEBAGAI PEMODERASI I Gusti Made Linggar Tanaya; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 17 No 3 (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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Abstract

This research aims to get empirical evidence about the effect of participation in budgeting on budgetary slack and personal character as moderating influence on participation in budgeting on budgetary slack in the Department of Klungkung regency. This research was conducted at the Department in Klungkung and using a questionnaire as a survey method. The samples were analyzed by 48 respondents and using purposive sampling as the method of sampling. The analysis technique in this research is Moderated Regression Analysis (MRA). The research proves that participation in budgeting have significant positive effect on the budgetary slack and personal character have significant positive effect on the relationship between participation in budgeting on budgetary slack. It means the higher level of participation in budgeting at the Department of Klungkung regency, the budgetary slack will increase, and if the employee who participated in budgeting process have pessimistic personal character it will increase budgetary slack.
PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN DEGAN GAYA KEPEMIMPINAN DAN KARAKTER PERSONAL SEBAGAI VARIABEL PEMODERASI Shinta Dewi Pradnyandari; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 9 No 1 (2014)
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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Abstract

The purpose of this paper is to determine whether the effect on the budgetary participation and budgetary slack to know the role of leadership style and personal character in relation to the budget participation budgetary slack. The respondents in the study, namely the head of the field / section, head section, and the head of the sub-section on education in the province of Bali as much as 40 on education. The selection of the sample using purposive sampling method, diuii using multiple linear regression analysis with MRA (Moderated Regression Analysis). Based on the results is unknown if the budgetary participation has a positive effect on budgetary slack and leadership style and personal character have negative effect on the relationship with the participation of budgetaryslack. 
Cost Behavior At The RBS Hotel During The COVID-19 Pandemic Komang Ayu Krisnadewi; Putu Agus Ardiana; Ni Putu Sri Yuristianti; Ni Putu Adelia Maya Pratiwi
E-Jurnal Akuntansi Vol 33 No 9 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i09.p01

Abstract

This research explores into the comprehensive examination of resource management strategies employed by hotel managers, with a specific focus on committed resources and their impact on cost behavior. This study aims to determine the cost behavior of The RBS Hotel during the the COVID-19 pandemic. This study employs a qualitative descriptive research design, and utilizing interview and observation methodologies. The findings of the study indicate that managers implemented diverse tactics to facilitate cost changes, which subsequently influenced the cost behavior of hotels. The onset of the COVID-19 pandemic resulted in a shift in the behavior of hotel costs during its initial year. There has been a decrease in both employee salaries and routine maintenance costs. The non-routine maintenance tasks experienced an upward trend during the pandemic. All three exhibit characteristics of semi-fixed cost behavior. The costs associated with room facilities are subject to variation, but with a downward trend. This study makes theoretical contributions to the fields of cost behavior theory and upper echelon theory. Keywords: Cost; Cost behaviour; Covid-19; Hotel
PENILAIAN KINERJA PDAM KOTA DENPASAR DAN PDAM KABUPATEN BADUNG BERBASIS BALANCED SCORECARD I Gede Agus Ariasta; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 12 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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Abstract

PDAM function as a profit-oriented business and as a social institution that should provide water service to the community. This study is a descriptive study aimed to determine the performance of PDAM Kota Denpasar and Badung regency taps based balanced scorecard. This study uses primary data obtained from the questionnaire answers given by the respondents and using secondary data from financial data taps.Variables examined included the performance of the financial perspective, customer perspective the internal business processes, learning and growth perspective. Financial perspective is measured by using the method of value for money, while the customer perspective, internal business processes, learning and growth using with survey metod of customer satisfaction, process service satisfaction, and employee satisfaction. . Based on this research, it can be concluded Denpasar PDAM performance from the customer perspective, internal business processe , learning and growth, including both categories, while from a financial perspective, especially on the effectiveness ratios obtained results are not good. Performance Badung taps from a financial perspective, the customer is internal business processes, learning and growth , including good category.
PENGARUH PENERAPAN CORPORATE GOVERNANCE PADA MANAJEMEN LABA OLEH CHIEF EXECUTIVE OFFICER BARU Ekasari Narolita; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 14 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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Abstract

The goal in this study to determine the effect of Implementation of Corporate Governance In Profit Management By New Chief Executive Officer. This study uses a quantitative approach in the form of associative, and derived from secondary data sources. This research was conducted at a manufacturing company doing the turn of the CEO and is listed on the Stock Exchange in the period 2008-2014, the sample was taken by purposive sampling technique, in order to get a sample of 37 companies. This study uses multiple linear regression analysis technique. The analysis showed that the variables independent board and activity commissioners significant negative effect on earnings management. As for the variable size of the audit committee and the audit committee activity had no effect on earnings management.
PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN PADA MANAJEMEN LABA A. A. Istri Sri Mahadewi; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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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Abstract

The purpose of this study was to determine the effect of managerial ownership, institutional ownership and the proportion of commissioners on earnings management. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2009-2013 period. The samples used as many as 33 companies from the population of 123 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statements. The analysis technique applied is a technique of multiple linear regression analysis. The results show that partial managerial ownership, institutional ownership and the proportion commissioners significant negative effect on earnings management.
The Influence of Female Representation in the Board of Directors on Corporate Competitive Advantage and Firm's Innovation Performance Sari, Made Ayu Dwira Anom; Krisnadewi, Komang Ayu
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.974

Abstract

This research examines how the presence of women on corporate boards influences both competitive advantage and firms’ innovation performance. The study is motivated by the heightened intensity of domestic business competition, the persistently low proportion of female board members, the researcher’s interest in the cognitive contributions of women to innovation and competitiveness, and inconsistencies in prior empirical results. Using panel data from non-financial companies listed on the Indonesia Stock Exchange during 2017–2023, the analysis excludes financial service firms due to their unique characteristics and more stringent regulations. Applying purposive non-probability sampling, 1,504 firm-year observations were obtained. The conceptual framework is grounded in Upper Echelon Theory and Social Role Theory. Data were analyzed using STATA, incorporating path analysis and the Sobel test. The results indicate that both female board representation and innovation performance positively and significantly impact a firm’s competitive advantage. However, innovation performance does not mediate the relationship between female board representation and competitive advantage. These findings provide practical implications for Indonesian policymakers, especially in designing gender quota regulations for board composition to promote gender equality in corporate governance. Although female representation remains limited, their leadership presence has a demonstrable positive effect on competitive advantage, highlighting its potential to support stronger and more sustainable business growth while enabling strategic adaptation to increasing competitive pressures.
Co-Authors A. A. Istri Sri Mahadewi Anak Agung Ayu Indah Puspita Dewi Ballav Niroula Ekasari Narolita I Gede Agus Ariasta I Gusti Made Linggar Tanaya I Pande Putu Suwisnaya I Wayan Pradnyantha Wirasedana Komang, Cynthia Prisilia Winawan Ni Luh Floriani Ria Dimarcia Ni Made Adi Erawati Ni Putu Adelia Maya Pratiwi Ni Putu Sri Yuristianti Odith Laxmana Wijaya Putu Agus Ardiana Rai Sukmawati Dana Sanju Kumar Singh Sari, Made Ayu Dwira Anom Sarianing, Putu Adella Shinta Dewi Pradnyandari Tjiptohadi Sawarjuwono Wayan Pradnyantha Wirasedana, Wayan Pradnyantha