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MODAL INVESTASI AWAL DAN PERSEPSI RISIKO DALAM KEPUTUSAN BERINVESTASI Adnantara, Komang Fridagustina; Asana, Gde Herry Sugiarto; Dewi, Ni Nyoman Sri Rahayu Trisna
Jurnal Ilmiah Akuntansi Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017
Publisher : Universitas Pendidikan Ganesha

ABSTRAK Pasar modal merupakan istilah yang masih asing di kalangan masyarakat luas. Pemerintah melalui BEI mulai melakukan edukasi dengan menggandeng perguruan tinggi untuk memberikan wawasan kepada mahasiswa mengenai pasar modal, karena mahasiswa merupakan calon investor muda yang lebih terbuka wawasannya mengenai hal-hal yang baru, termasuk pasar modal. Dalam memutuskan berivestasi di pasar modal, banyak faktor yang dapat mempengaruhi, seperti persepsi atas risiko dan modal investasi minimal. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi atas risiko dan modal investasi minimal terhadap minat berinvestasi di pasar modal dengan menggunakan mahasiswa sebagai sampel penelitian. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi atas risiko dan modal investasi minimal berpengaruh terhadap minat berinvestasi di pasar modal. Kata kunci: modal investasi, keputusan berinvestasi ABSTRACT Capital market is a term that is still foreign to the community. The government through IDX began to educate by cooperating with universities to give students education about capital market, because students are young prospective investors who are more open to their insights about new things, including the capital market. In deciding to invest in the capital market, many factors can affect, such as perceptions of risk and minimal investment capital. This study aims to determine the effect of perceptions on risk and minimum investment capital on the interest of investing in the capital market by using students as research samples. The method used to analyze the data in this study is multiple linear regression analysis. The results showed that the perception of risk and Keywords: minimal investment capital, investment decision

PENGARUH DESENTRALISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI INTERVENING Adnantara, Komang Fridagustina
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

The growing number of hotels has made management have to improve their performance to be able to compete. This study aims to examine the direct and indirect effects of decentralization and environmental uncertainty on managerial performance with the information characteristics of management accounting system as an intervening variable. The population in this study were starred hotels (1 to 5-star) in Denpasar. This study used respondents consisting of middle and lower level managers. 74 questionnaires were collected. The Data were tested using the path analysis model. The research results obtain (1) decentralization do not have a direct influence on the information characteristics of management accounting system, (2) environmental uncertainty have a direct influence on the information characteristics of management accounting system, (3) decentralization have a direct influence on managerial performance, (4) environmental uncertainty have no direct influence on managerial performance, (5) information characteristics of management accounting system have a direct influence on managerial performance, (6) information characteristics of management accounting system are not able to mediate the relationship between decentralization and managerial performance as intervening variables, but (7) information characteristics of management accounting system are able to mediate the relationship between environmental uncertainty and managerial performance as intervening variables.

PENGARUH DESENTRALISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI INTERVENING Komang Fridagustina Adnantara
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i1.751

The growing number of hotels has made management have to improve their performance to be able to compete. This study aims to examine the direct and indirect effects of decentralization and environmental uncertainty on managerial performance with the information characteristics of management accounting system as an intervening variable. The population in this study were starred hotels (1 to 5-star) in Denpasar. This study used respondents consisting of middle and lower level managers. 74 questionnaires were collected. The Data were tested using the path analysis model. The research results obtain (1) decentralization do not have a direct influence on the information characteristics of management accounting system, (2) environmental uncertainty have a direct influence on the information characteristics of management accounting system, (3) decentralization have a direct influence on managerial performance, (4) environmental uncertainty have no direct influence on managerial performance, (5) information characteristics of management accounting system have a direct influence on managerial performance, (6) information characteristics of management accounting system are not able to mediate the relationship between decentralization and managerial performance as intervening variables, but (7) information characteristics of management accounting system are able to mediate the relationship between environmental uncertainty and managerial performance as intervening variables.

Niat Investor di Bali Dalam Memilih Saham di Masa Pandemi Covid-19 Komang Fridagustina Adnantara
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i2.2835

The COVID-19 pandemic has made Bali's economy slump. However, the growth of stock investors in Bali increased by 76.14 percent at the end of 2020, and the value of share ownership in Bali grew by 74.78 percent. This study aims to determine the effect of Subjective Norms, Perceived Behavioral Control, Quality of Accounting Information, and Unsystematic Risk Perception on the Investor Intention in Bali to choose stocks during the Covid-19 pandemic. The dependent variable in this study is the intention of investor in stock selection, while the independent variables consist of Subjective Norms, Perceived Behavioral Control, Quality of Accounting Information, and Unsystematic Risk Perception. The respondents in this study was consisted of 199 individual investors. The sampling technique was done by convenience sampling technique, and the data was analyzed by using multiple linear regression analysis method. The test results show that the Subjective Norm and Quality of Accounting Information have a significant effect on Investor Intentions in Stock Selection. Meanwhile, The Perceived Behavioral Control and Unsystematic Risk Perception does not have significant effect on Investor Intention in Stock Selection.

PENGARUH STRUKTUR KEPEMILIKAN SAHAM DAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Komang Fridagustina Adnantara
Buletin Studi Ekonomi VOL.18.NO.2.AGUSTUS 2013. (PP 85-190)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.606 KB)

Abstract : The Effect of Stock Ownership Structure and Corporate Responsibility in Corporate Values.The purpose of this research was to determine the effect of ownership structure on CSR, the effect of Ownership Structure on Firm Value, the effect of CSR on Firm Value, and indirect effect of Ownership Structure on Firm value through CSR. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2010. The sample used by 47 samples. The statistical method that used was the path analysis method. The results showed that the Institutional Ownership and Public Ownership has a positive effect on CSR, and CSR has a proven positive effect on Firm Value. It can be concluded that there is no direct effect of the Ownership Structure on the Firm value, but through CSR, Institutional Ownership and Public Ownership has indirect effect on the Firm Value.

MODAL INVESTASI AWAL DAN PERSEPSI RISIKO DALAM KEPUTUSAN BERINVESTASI Ni Nyoman Sri Rahayu Trisna Dewi; Komang Fridagustina Adnantara; Gde Herry Sugiarto Asana
Jurnal Ilmiah Akuntansi Vol 2 No 2: Desember 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i2.15636

ABSTRAK Pasar modal merupakan istilah yang masih asing di kalangan masyarakat luas. Pemerintah melalui BEI mulai melakukan edukasi dengan menggandeng perguruan tinggi untuk memberikan wawasan kepada mahasiswa mengenai pasar modal, karena mahasiswa merupakan calon investor muda yang lebih terbuka wawasannya mengenai hal-hal yang baru, termasuk pasar modal. Dalam memutuskan berivestasi di pasar modal, banyak faktor yang dapat mempengaruhi, seperti persepsi atas risiko dan modal investasi minimal. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi atas risiko dan modal investasi minimal terhadap minat berinvestasi di pasar modal dengan menggunakan mahasiswa sebagai sampel penelitian. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi atas risiko dan modal investasi minimal berpengaruh terhadap minat berinvestasi di pasar modal. Kata kunci: modal investasi, keputusan berinvestasi ABSTRACT Capital market is a term that is still foreign to the community. The government through IDX began to educate by cooperating with universities to give students education about capital market, because students are young prospective investors who are more open to their insights about new things, including the capital market. In deciding to invest in the capital market, many factors can affect, such as perceptions of risk and minimal investment capital. This study aims to determine the effect of perceptions on risk and minimum investment capital on the interest of investing in the capital market by using students as research samples. The method used to analyze the data in this study is multiple linear regression analysis. The results showed that the perception of risk and Keywords: minimal investment capital, investment decision

PENGARUH INDEPENDENSI, KOMPETENSI, RED FLAGS DAN TANGGUNG JAWAB AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Ni Putu Intan Eka Sari; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The development of an increasingly advanced economy and technology not only have a positive impact on the company but can also have a negative impact because it is used by those who want to benefit instantly.Cheating is often done, among others, manipulating the recording of financial statements, document removal, and profit mark-up that can be detrimental. For this reason, an independent third party that is considered capable of bridging the interests of agents and principals is needed. This research aimed to determine the effect of independence, competence, red flags and auditor responsibility on the auditor's ability to detect fraud. The grand theory used in this research is agency theory. The population of this study are auditors who worked on Public Accounting Firm (KAP) in Bali and listed on Directory of the Indonesian Institute of Certified Public Accountants, Indonesian Accountants Association East Indonesia Regional Coordinator in 2018. This study used a non-probability sampling technique that was purposive sampling with 59 respondents person. The colleted data using by questionnaire a four-point Likert scale to avoid multi interpretable, the central tendency effect is to reduce the bias of the research results on the neutral answers from the respondents. The data analysis technique used in multiple linear regression SPSS 20 (Statistical Pack age For the Social Sciences). The result of this research showed that independence, competence, red flags and auditor responsibilities have an influence on the auditor's ability to detect fraud.Keywords: independence, competence, red flags, auditor responsibility, auditor's ability to detect fraud.

PENGARUH DER, FIRM SIZE, CR, DAN WCTO TERHADAP ROA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018 Dewa Ayu Nyoman Yogi Linggasari; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of Debt to Equity Ratio (DER), Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) on Return on Assets (ROA) of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The period of this research is 2016-2018. The study population includes all Manufacturing Companies listed on the Indonesia Stock Exchange during 2016- 2018. The sample selection technique uses a purposive sampling method and data obtained by 47 companies. The data analysis method used is multiple linear regression analysis. The results of this study indicate the Debt to Equity Ratio (DER) has a negative and significant effect on Return On Assets (ROA). Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) have a positive and significant effect on Return On Assets (ROA). Adjusted R Square value of 0.447 means that 44.7% of the Return On Assets (ROA) variable is influenced by Debt to Equity Ratio (DER), Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) variables, while the remaining 55.3% is influenced by other factors not examined in this study.

PENGARUH PROFITABILITAS, SOLVABILITAS, DAN DUKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Ni Made Yuliana Yunita; Komang Fridagustina Adnantara; Tiara Kusumadewi
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The timeliness of submitting financial statements is a important characteristic for accounting information because of information that has passed by market participants in the process of making decision for investment, because of the information submitted could be lose its relevance value. The purpose of this research is to analyze profitability, solvency, and company size of the audit report lag on listed manufacturing companies on the Indonesia Stock Exchange period 2016 – 2018. This research used 128 population. The research sample was taken using purposive sampling method, thus obtaining 98 samples. Data analysis techniques using documentation by analyzing financial data in the listed report financial manufacturing companies on the Stock Exchange in 2016 – 2018. Testing is done with the classic assumption test, multiple linear regression test, analysis coefficient of determination, F test, and t test. The results showed profitability, solvency, and company size have a positive effect and significant to the audit report lag to the listed audit report lag on the Indonesia Stock Exchange in 2016 – 2018.

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA GIANYAR Ni Luh Putu Juliana Asih Ikaraini; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of understanding tax regulations, perceptions of tax rates, and motivation to pay taxes on tax compliance with individual taxpayers at KPP Pratama Gianyar. Taxes have a big role for state revenue, so the government must make efforts to maximize revenue from the tax sector. Besides that, it also requires high compliance for taxpayers to fulfill their tax obligations. The population in this study is an individual taxpayer who is registered at KPP Pratama Gianyar. The sample in this study was 100 taxpayers. The method of collecting data using a questionnaire. The questionnaire was tested for validity and reliability before collecting research data. The data analysis method used is multiple linear regression analysis. The results of this study indicate the understanding of tax regulations, perceptions of tax rates, and motivation to pay taxes have a positive and significant effect on tax compliance with individual taxpayers at KPP Pratama Gianyar. The value of the coefficient of determination (Adjusted R Square) in this study was 0.835, which means that the Tax Paying Compliance variable was influenced by 83.5% by the variables tested in this study, the rest was influenced by other variables outside of this study.

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