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All Journal Jurnal Samudra Ekonomi dan Bisnis International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Indonesian Research Journal on Education Innovative: Journal Of Social Science Research
DEWA GEDE WIRAMA
Fakultas Ekonomi dan Bisnis Universitas Udayana
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Reaksi Pasar atas Pergantian Nama Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012–2022 Gunawan, Dewa Ngakan Putu Hary; Wirama, Dewa Gede
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 1 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i1.8197

Abstract

The aim of research is to analyze market reactions to changes in names of companies listed on the Indonesia Stock Exchange in 2012-2022. The information content of a company name change is tested based on market reactions as proxied by cumulative abnormal returns. The event study approach is used with a window period of seven days with the event date being the date the company decides to change its name at the RUPS/RUPSLB. Sampling of 90 companies was carried out using the purposive sampling method. The hypothesis is tested with a one sample t-test or one sample Wilcoxon signed rank test. The results show that there was a negative market reaction to the change of name of companies listed on the Indonesia Stock Exchange in 2012-2022 on the first to the third day after the announcement of the company name change. This research provides additional empirical information regarding how the market reacts to a company name change.
The Moderating Effect of Firm Size on The Influence of Ownership Structure on Earnings Management Practices Reindivtia, Ida Ayu; Wirama, Dewa Gede
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): 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.v6i6.9328

Abstract

Earnings management refers to the choice of accounting policies or real actions taken by manager to influence earnings in order to achieve specific reported earnings numbers. This study aims to examine the effect of ownership structure on earnings management practices and to analyze the role of firm size as a moderating variable. The theory employed in this study is agency theory. The research was conducted on all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample was selected using a purposive sampling method, resulting in 52 companies that met the criteria, with a total of 156 observations. The data analysis technique used in this study is moderated regression analysis. The results show that institutional ownership, foreign ownership, and public ownership have negative effects on earnings management. Firm size weakens the negative effect of institutional ownership and public ownership on earnings management. However, firm size does not moderate the relationship between foreign ownership and earnings management. The findings of this study highlight the importance of ownership structure as an effective monitoring mechanism especially for larger firms. These results can serve as a consideration for stakeholders in enhancing corporate governance and monitoring effectiveness.
Pengaruh Profitabilitas terhadap Return Saham pada Emiten di Bursa Efek Indonesia Periode 2021- 2022 Angkouw, Vanessa Pricilla; Wirama, Dewa Gede
Indonesian Research Journal on Education Vol. 4 No. 4 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i4.1505

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas sebagai sinyal yang digunakan investor maupun calon investor dalam pengambilan keputusan pada return saham emiten yang terdaftar di BEI. Penelitian ini berfokus pada faktor profitabilitas sebagai penentu return saham. Teknik penentuan sampel yang digunakan adalah teknik random sampling, sehingga pengambilan sampel dilakukan secara acak dengan memperhatikan kriteria dalam populasi. Sampel dalam penelitian ini sebanyak 265 perusahaan. Metode pengumpulan data yang digunakan adalah metode observasi non partisipasi dengan teknik dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Selain menguji pengaruh profitabilitas, penelitian ini juga menggunakan DER dan ukuran perusahaan sebagai variabel kontrol. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap return saham perusahaan yang terdaftar di Bursa Efek Indonesia. Dari dua variabel kontrol, hanya ukuran perusahaan yang berpengaruh terhadap return saham perusahaan yang terdaftar di Bursa Efek Indonesia. Pengaruh variabel profitabilitas terhadap return saham memiliki nilai signifikansi sebesar 0,003 dengan nilai koefisien regresi sebesar -0,037. Nilai signifikansi 0,003 > 0,05 mengidentifikasi bahwa hipotesis H1 diterima.
Pengaruh Kepemilikan Pemerintah Terhadap Pengungkapan Materialitas pada Laporan Keberlanjutan (Studi Empiris pada Perusahaan Milik Pemerintah yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Ryasta, Kadek Dwianggra; Wirama, Dewa Gede
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14862

Abstract

This study is purpose to obtain empirical evidence of government ownership effect to the materiality disclosure. Four control variables were operated in this research, namely profitability, leverage, independent commissioner, and industry type. This research was conducted on all government-owned companies listed on Indonesia Stock Exchange for the 2018-2022 period. The sampling method uses the non-probability sampling method with purposive sampling techniques. There are 19 companies that met the sample criteria, with a total of 95 observations. The results of the analysis find that government ownership has a positive effect on materiality disclosure.
THE ANTECEDENTS OF VALUE RELEVANCE: A SYSTEMATIC LITERATURE REVIEW Sasanti, Elin; Suartana, I Wayan; Wirama, Dewa Gede; Wirajaya, I Gde Ary
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.16979

Abstract

Research on value relevance in accounting reveals how market perceptions of accounting information are formed. Despite significant attention, a comprehensive explanation for variations in value relevance remains elusive. This study reviews the determinants of value relevance to identify gaps in the literature. Using PRISMA criteria, 47 empirical articles from 2013 to 2023 were examined across various countries. Findings indicate that International Financial Reporting Standards (IFRS) adoption and corporate governance significantly influence the value relevance of accounting information. While IFRS generally enhances financial statement comparability, outcomes vary in developing countries with weaker regulatory systems. Key factors also include board size, CEO duality, board diversity, macroeconomic conditions, and non-financial disclosures. The study employs agency and signaling theories to analyze these determinants, highlighting the complex factors affecting the utility of financial information for investors and calling for further research in underexplored contexts and on non-financial disclosures.
Co-Authors Angkouw, Vanessa Pricilla Gunawan, Dewa Ngakan Putu Hary I Gde Ary Wirajaya I Wayan Suartana Reindivtia, Ida Ayu Ryasta, Kadek Dwianggra Sasanti, Elin