Article Per Year (5 Year)
p-Index From 2021 - 2026
4.309
P-Index
This Author published in this journals
All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ilmiah Akuntansi dan Humanika The Indonesian Accounting Review Jurnal Samudra Ekonomi dan Bisnis Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Social Research EKONOMIKA45 Innovative: Journal Of Social Science Research International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-Jurnal Akuntansi
Gerianta Wirawan Yasa
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : E-Jurnal Akuntansi

 1 
The Accuracy of Bankruptcy Prediction using Z-Score and Springate in Tourism and Recreation Industry Claresta Khenisa Putri; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p03

Abstract

Every company has the potential to experience bankruptcy. Bankruptcy can be predicted by using accurate bankruptcy prediction model. The purpose of this study is to compare which model is more effective between the Altman Z-Score and the Springate model in predicting bankruptcy. The data used in this research is secondary data in the form of financial statements of Tourism and Recreation Industry companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The sample consist of 41 companies selected using purposive sampling. The data is analyzed using Mann-Whitney test. The result of this study indicates the accuracy of Z-Score model is higher compared to Springate model. The research also shows a significant difference between Z-Score and Springate. These findings imply that the Z-Score model is more effective for predicting bankruptcy in the Tourism and Recreation Industry compared to the Springate model.
Firm Size, Institutional Ownership, and Profitability: Determinants of Income Smoothing Practices in Indonesian Manufacturing Firms Ni Putu Liana Pratiwi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p15

Abstract

Income smoothing represents a form of earnings management wherein managers intentionally moderate fluctuations in reported income across periods. This practice typically involves reallocating earnings from periods of higher profitability to those with lower reported income, thereby presenting a more stable earnings trajectory over time. The present study examines the extent to which firm size, institutional ownership, and profitability influence the likelihood of income smoothing. Empirical analysis was conducted on manufacturing firms within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2019 period. A purposive sampling approach was adopted, resulting in a final sample of 37 firms, yielding 111 firm-year observations. Data were obtained through nonparticipant observation and analysed using logistic regression to evaluate the relationship between the selected variables and the incidence of income smoothing. The results indicate that firm size, institutional ownership, and profitability are each positively associated with the likelihood of income smoothing. These findings provide empirical support for theoretical propositions concerning the incentives behind earnings management practices. Moreover, the study contributes to the broader discourse on corporate financial reporting behaviour in emerging markets and offers insights for regulators, investors, and other stakeholders seeking to understand the determinants of income smoothing practices.
Co-Authors A.A. Gede Indra Pramana A.A. Putu Kendran Pramithasari AA Putri Rahayu Agus Artha Bawa Anak Agung Gede Alit Pramana Putra Anak Agung Istri Ita Permatasari Ananda Oktadino Anggriawan Firman Ariel Suryo Christine Priskayani H. Sirait Claresta Khenisa Putri Cok Istri Intan Paramita Dewi Dewa Nyoman Badera Dewi, Ayu Aryista Dewi, Ni Luh Ayu Sukrisna Dewi, Ni Wayan Trisna Purnama Dewi Emi Yanti Erving Anggiatma Napitupulu Gede Mandirta Tama Hanny Meylita P Hasibuan, Henny Triyana I Gde Ary Wirajaya I Gusti Ayu Agung Ratna Kusuma Dewi I Gusti Ayu Novi Yudiantari I Gusti Ayu Purnamawati I Gusti Ayu Putri Suniantari I Gusti Ngurah Dody Setyawan I Gusti Ngurah Putu Adi Suartawan I Gusti Ngurah Putu Adi Suartawan I Gusti Ngurah Siwambudi I Ketut Yadnyana I PUTU ADNYANA USADHA I Wayan Ramantha I Wayan Suartana I Wayan Subrata Ida Ayu Putu Oki Yacintya Dewi Ida Ayu Wiasti Paramita Apsari Ida Bagus Putra Astika Immanuel Satrio Wicaksono Indah Kusuma Sari Kadek Fajar Andika Karma Kadek Kristiana Dewi Kadek Wisnu Perdana Kadek Yuni Lestari Ketut Pradnyana Wiguna Kevin Dylan Halim Komang Winda Trinadewi Kristina Surya Dewi Kusuma, I Gusti Ayu Agung Kadek Rheina Listya Dewi, Putu Dias Luh Ade Wahyu Merthadiyanti Luki Setiawan Djajadi Made Bana Partha Made Karunia Dewi Made Sujana Sujana Muhammad Faisal Nanda Sadewa Ni Kadek Sukma Dwiyantika Ni Ketut Rasmini Ni Luh Ayu Sukrisna Dewi NI LUH PUTU ARIK PRABAYANTI Ni Luh Putu Sandrya Dewi Ni Luh Ulansari Manikan Widayani Ni Made Ayu Widiariani Ni Made Dwi Ratnadi Ni Made Sania Candradewi Ni Putu Aprilianti Tirta Dewi Ni Putu Gita Darmayanti Ni Putu Lia Sumertiasih Ni Putu Liana Pratiwi Ni Putu Linda Sopyana Ni Putu Pradnyamitha Devy Handayani Ni Putu Sandyaswari Ni Putu Widianjani Ni Putu Wiwin Setyari Ni Wayan Widya Wedani Ni Wayan Yantiari Pande Kadek Ary Raditya Permadi Pramithasari, A.A. Putu Kendran Putu Ayu Widiastari Putu Dina Cristina Putu Rani Adnyani Asak Putu Wira Hendrayana Putu Wira Hendrayana Ratih Manuari Widiarini, Komang Dian Yoseph Yos Sudarso Anastasio Rany YULIA NOVIALY